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  • What Are the Sources of the Federal Tax Law?
    Are the Sources of the Federal Tax Law? The article reviews the creation and interpretation of federal ... federal tax law, with specific application to the life insurance industry taxes;life insurance;annuities ...

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    • Authors: John Adney
    • Date: May 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Public Policy
  • February 2020 issue of Taxing Times
    2020 issue of Taxing Times Read the February 2020 issue of Taxing Times, published by the Taxation Section ... Section. Newsletters provide practical information for the working actuary, articles on trends that impact sections ...

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    • 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
  • October 2019 issue of Taxing Times
    2019 issue of Taxing Times Read the October 2019 issue of Taxing Times, published by the Taxation Section ... Section. Newsletters provide practical information for the working actuary, articles on trends that impact sections ...

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    • 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
  • Taxing Times
    Taxing Times Read the June 2019 issue of Taxing Times, published by the Taxation Section. Newsletters ... Newsletters provide practical information for the working actuary, articles on trends that impact sections and ...

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    • 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
  • Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies
    Income of Certain Foreign Insurance Companies This article briefly summarizes the history of the Passive ... provides a detailed description of the PFIC proposed regulations issued in July of 2019. Taxes=Taxation, Offshore ...

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    • 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
  • Tax Aspects of VA CARVM aka Actuarial Guideline XLIII
    Tax Aspects of VA CARVM aka Actuarial Guideline XLIII This article provides the reader with some insights ... insights regarding tax planning under the new required methodology. Annuity reserves;Assumptions;Principles-based ...

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    • Authors: Edward Robbins, Michael LeBoeuf, Victor Akin
    • 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
  • Proposed Regulations on Ownership Change Present Issues for Insurance Companies
    overview of the Federal Income tax rules in section 382 regarding limitations on the use of losses after ... problems and issues for the insurance industry in proposed regulations under section 382 as summarized ...

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    • 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
  • From the Editor – Guidance Matters
    From the Editor – Guidance Matters A discussion of the Treasury’s Priority Guidance Plan for the year ...

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    • Authors: Christian J DesRochers
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting
  • Note from the Editor
    Note from the Editor A statement about the article peer-review process for the newsletter, and a disclaimer ...

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    • Authors: Christian J DesRochers
    • Date: May 2011
    • Competency: Communication
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting
  • 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 ... Insurance Companies The article provides an introduction to tax accounting for U.S. life insurance companies ...

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    • 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