1 - 3 of 3 results (0.7 seconds)
Sort By:
  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    sense operating similar to GAAP, statutory and IFRS financial accounting standards. That is, the determination ... In United Fire Insurance Company v. Commissioner,17 the Seventh Circuit, in rejecting the Service argument ...

    View Description

    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • 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
  • Assessing the Transfer of Risk: An Actuarial Perspective
    standards. International Financial Reporting Standard (IFRS) No. 4 (“Insurance Contracts”), dealing with accounting ... account- ing periods beginning on July 1, 2005. Under IFRS 4, Assessing the Transfer of Risk: An Actuarial ...

    View Description

    • Authors: Christian J DesRochers
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; Finance & Investments>Value at risk - Finance & Investments; Reinsurance
  • In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
    prescribed factor based on remaining life expectancy.17 Once payments begin in the form of an annuity, the ... IRA contributions. 16 I.R.C. § 72(t)(2)(E), (F). 17 Treas. Reg. § 1.401(a)(9)- 5. 18 Treas. Reg. § 1 ...

    View Description

    • 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