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Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies
accepted accounting principles (“GAAP”) financials, IFRS financials or the local insurance annual statement ... the entity itself in the active conduct analysis.17 A three-part test must be satisfied for this purpose: ...- Authors: Jay Riback, Jean Baxley
- Date: Feb 2020
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Finance & Investments; Finance & Investments>Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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Remembering Art Schneider
Remembering Art Schneider The Taxing Times Editorial Board acknowledges the invaluable contributions ... Chicago and Washington National Tax offices, and 17 years with Transamerica Life Insurance Company as ...- Date: Oct 2023
- Competency: Leadership; Relationship Management
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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February 2020 issue of Taxing Times
accepted accounting principles (“GAAP”) financials, IFRS financials or the local insurance annual statement ... the entity itself in the active conduct analysis.17 A three-part test must be satisfied for this purpose: ...- Authors: Society of Actuaries
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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T3: Taxing Times Tidbits
the rules apply to policies purchased after Aug. 17, 2006, or to policies issued prior to that date ... entered into or materially modified after Sept. 17, 2003. The Notice was issued in response to accounting ...- Authors: Peter Winslow, Emanuel Seth Burstein, Samuel A Mitchell, Lori J Jones, John Keenan
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting
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Taxing Times
payment of a substantial number of future premiums.17 This definition presents interpretative questions ... applies to life insurance contracts issued after Aug. 17, 2006, except for a contract issued after that date ...- Authors: Society of Actuaries
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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October 2019 issue of Taxing Times
other intermediaries, in addition to the seller.17 The acquirer is required to file a separate information ... owner’s favor.57 OCTOBER 2019 TAXING TIMES | 17 • A transfer between corporations in the same affiliated ...- Authors: Society of Actuaries
- Date: Nov 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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Proposed Regulations on Ownership Change Present Issues for Insurance Companies
Proposed Regulations on Ownership Change Present Issues for Insurance Companies This article ... the proposed regulations. (See letter, page 19.) 17 The proposed regulations take the position that the ...- Authors: Samuel A Mitchell, Arthur C Schneider
- Date: Jun 2020
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting