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Recent Developments on Company Tax Issues
considered and Treasury supported the DAC tax based on direct premiums only, not net of reinsurance. The IRS ... company rule, was that a company would compute its direct premiums, minus its ceded premiums, and that net ...- Authors: Arthur L Bailey, Kenneth J Clark, William J Schreiner, Clifford R Jones
- Date: Apr 1991
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Alternative Minimum Tax
percentage of premium under the assumptions used. The primary question in applying GAAP principles to mutual ... the AMT calculation. Because ff you are taking care of it in the regular tax, you are going to have ...- Authors: David L Olmsted, William J Schreiner, Jonathan C Chapman
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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New Tax Developments, Audit Issues And Alternate Minimum Tax
items to report. The first has to do with long-term-care benefits. At the request of the ACLI, the IRS recently ... insurance companies may treat reserves for long-term-care insurance as deductible life insurance reserves ...- Authors: Stephen C Eldridge, Charles D Friedstat, William J Schreiner, Linda L Wein, E P Baker
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy