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Time to Say Goodbye to the 1980 CSO Mortality Table
Time to Say Goodbye to the 1980 CSO Mortality Table Discusses how companies must ensure that significant and necessary product development, and administrative and compliance system changes, have ...- Authors: Brian King, Craig R Springfield
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance
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In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies
In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies The article provides an introduction to tax accounting for U.S. life insurance ...- Authors: Kristin R Norberg
- Date: Nov 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII
Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII A discussion of the effective dates and statutory reserves cap for variable annuities under Actuarial ...- Authors: Peter Winslow
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting
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IRS to Rule on the Meaning of Statutory Reserves
IRS to Rule on the Meaning of Statutory Reserves Discusses the meaning of statutory reserves with respect to a pending IRS ruling, in the case where different levels of statutory reserves are ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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SSAP 10R—Admittance of Deferred Income Taxes Modified in 2009
SSAP 10R—Admittance of Deferred Income Taxes Modified in 2009 SSAP 10R supersedes Statement of Statutory Accounting Principles No. 10, Income Taxes “SSAP 10” and the new provisions set forth in ...- Authors: Thomas E Barber, Kelly Brucato
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting
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ACLI Update Column
ACLI Update Column After nearly a decade of work by ACLI and representatives of its member companies, the Society of Actuaries SOA, the American Academy of Actuaries Academy, and the NAIC’s Life ...- Authors: Bill Elwell
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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ACLI Update Column
ACLI Update Column Update from the ACLI about its continued contact with Treasury relating to AG VACARVM and Life PBR. Annuity reserves;Life reserves;Principles-based reserves=PBR;Variable ...- Authors: Bill Elwell
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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T3: TAXING TIMES Tidbits
T3: TAXING TIMES Tidbits A discussion about premium deficiency reserves and tax regulations for employer-owned insurance contracts Acquisition expenses;Internal Revenue Service=IRS;Life reserves; ...- Authors: Peter Winslow, Lynlee C Baker
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance
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NAIC Adopts SSAP No. 101 - Income Taxes
NAIC Adopts SSAP No. 101 - Income Taxes SSAP 101 is the new standard which replaces the current temporary guidance set forth under SSAP No. 10R regarding deferred tax assets [DTAs] and Tax ...- Authors: Richard J Burness
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Tax Aspects of Nonperforming Assets
Tax Aspects of Nonperforming Assets Comparison of statutory and tax accounting rules in treatment of non-performing assets. Taxes=Taxation; 11549 9/1/2008 12:00:00 AM ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting