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IASB Exposure Draft on Insurance Contracts
IASB Exposure Draft on Insurance Contracts Discusses the IASB insurance contract project and the major components ... Board=IASB;International Financial Reporting Standards=IFRS; 19967 5/1/2011 12:00:00 AM ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Deferred Compensation Not Deductible in Unpaid LAE
ing rules for deferred compensation and benefits,17 Congress enacted a clarifying amendment to section ... L. 98-369, section 512(a) (1984). 15 Id. 16 Id. 17 Section 404(b)(2) provides that any plan providing ...- Authors: Deborah Walker, Yvonne Fujimoto, Mary Gillmarten
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Retiree medical
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Recent Guidance Involving the Taxation of Life Settlement Transactions
source of the death benefit would be foreign, not U.S.17 Fixed or Determinable Annual or Periodical Income ... See, e.g., Lucas v. Alexander, 279 U.S. 573 (1929). 17 Section 865(e)(2) provides that if a foreign entity ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy