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  • T3: Taxing Times Tidbits
    annuities, wellness benefits in qualified long-term care contracts, and reactivating the active financing ... exception for insurance companies. Annuities;Long-term care insurance=LTCI;Taxes=Taxation; 19961 5/1/2011 ...

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    • Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Biruta P Kelly
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Guaranteed living benefits; Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance
  • Reporting the Costs and Benefits of the 3Rs
    conditions or the gender of the insured, the Affordable Care Act includes three risk-sharing programs: the Transitional ... Generally Accepted Accounting Principles=GAAP;Health care reform;Health insurance;National Association of ...

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    • Authors: Megan Lansden, Matthew M Haaf, Maureen Nelson
    • Date: Jun 2015
    • Competency: External Forces & Industry Knowledge; Leadership>Thought leadership
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Health & Disability>Health insurance
  • Tax Reserves – A Closer Look at Tax Reform Impacts Webcast
    Tax Reserves – A Closer Look at Tax Reform Impacts Webcast This webinar will recap the ... be reviewed for term certain annuities, long-term care and disability products. Finally, special considerations ...

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    • Authors: Mary Caramagno, Kristin R Norberg, Peter Winslow
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Tax Reserves – A Closer Look at Tax Reform Impacts Webcast
    be reviewed for term certain annuities, long-term care and disability products. Finally, special considerations ... Members of the Financial Reporting, Health, Long Term Care, Product Development, Smaller Insurance Company ...

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    • Authors: Mary Caramagno, Kristin R Norberg, Peter Winslow
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
  • Taxing Times, Volume 13, Issue 3, October 2017
    end of July, the effort to reform the Affordable Care Act has apparently failed (I will decline to express ... whether that was good or bad). Time spent on health care has delayed the start of tax reform. And we don’t ...

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    • Authors: Society of Actuaries
    • Date: Oct 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • December 2015 issue of The Financial Reporter
    ambiguities remain in the final stan- dard, we should take care to interpret them consistent with the project’s ... banking.”2 The chairman mentioned that Long-Term Care captives would be addressed later as well. Bill ...

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    • Authors: Michael Fruchter
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
    example, amounts an employer spends for a health care plan for its employees is completely excluded from ... another IRA. In the plan world, a “direct” rollover refers to a direct trustee- to- trustee transfer. An ...

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    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Federal Income Tax On Life Insurance Companies
    which it has responsibility for preparing. The primary purpose for estab- lishing the division was to ... The departmental split tries to recognize the direct source of a deduction. Our tax base has always ...

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    • Authors: John S Fry, Gilbert W Hart, Robert H Jordan, Peter W Plumley, Harry D. Garber, John C Fraser, William J November, B Franklin Blair
    • Date: Jan 1962
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Taxing Times Tidbits
    the original ceding company’s obligations to the direct writer are forthcoming and previously negotiated ... approval of policyholders to a novation of the direct writer’s obligation is required would be troublesome ...

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    • Authors: Lori Jones
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Revisions to the SOA’s GI Textbooks
    Revisions to the SOA’s GI Textbooks By Anthony Cappelletti and Scott LennoxA description ... collectability and reserving for assumed versus primary. Enhanced coverage of data reconciliations, including ...
    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: General Insurance Insights
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Pricing/ratemaking - General Insurance; General Insurance (Property & Casualty)>Reserves - General Insurance