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IRS Applies Section 817(a) and (b) to a Nonlife Company: What Does It Mean?
s.smith@ us.pwc.com. MAY 2014 TAXING TIMES | 17 CONTINUED ON PAGE 18 mechanical reading of section ... 817(a) AND (b) TO A NONLIFE COMPANY… | FROM PAGE 17 the temporary difference will reverse in three years ...- Authors: Mark Smith, Charles Miller
- Date: May 2014
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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IRS Issues Ruling Applying Diversification Rules to Illiquid Funds
IRS Issues Ruling Applying Diversification Rules to Illiquid Funds Discussion of the March 1, 2013 ... largest as- set = 61% 55% limit = yes Asset #2 $150 17% top 2 as- sets = 78% 70% limit = yes Asset #3 ...- Authors: Bryan W Keene, Alison R Peak
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
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IRS Issues Guidance on the Separate Account Dividends Received Deduction
IRS Issues Guidance on the Separate Account Dividends Received Deduction The article summarizes and ... been thwarted. ■ ENDNOTES 1 CCA 201603023 (July 17, 2015) (Released to the public on Jan. 15, 2016) ...- Authors: Samuel A Mitchell, John Adney
- Date: Jun 2016
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Enterprise Risk Management>Compliance; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting