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  • Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV)
    RESERVES (PART IV) By Christian DesRochers, Mark S. Smith and Peter H. Winslow 46 | TAXING TIMES FEBRUARY ... represents a principle-based approach to variable annuity guaranteed ben- efits. Second, several court cases ...

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    • Authors: Peter Winslow
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Tax accounting
  • IRS Third-Party Summonses - Negotiated Cooperation Usually is the Best Approach
    IRS Third-Party Summonses - Negotiated Cooperation Usually is the Best Approach A discussion ... promoter examinations. Satisfaction of the IRS's request for information outside of court in the most ...

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    • Authors: Samuel A Mitchell
    • Date: Oct 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Standards of practice
  • Circular 230 Disclaimers–Gone Forever?
    Circular 230 (31 C.F.R. pt. 10) is a publication of U.S. Treasury regulations that spec- ifies the rules ... Requests, LB&I-04-0214-004 (Feb. 28, 2014). 3 See Amy S. Elliott, LB&I Delay Mandatory IDR Enforce- ment Procedures ...

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    • Authors: Janel C Frank
    • Date: Oct 2014
    • Competency: Communication>Written communication
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Standards of practice