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  • T3: Taxing Times Tidbits
    following the date when states with 75 percent of direct premiums written have adopted the change.2 This ... defers to states having at least 75 percent of direct written premiums for the implemen- tation of its ...

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    • Authors: Kory Olsen, Peter Winslow
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
  • Variable Annuity Hedging Directive – A Long and Winding Road
    Variable Annuity Hedging Directive – A Long and Winding Road This article outlines the ... derivative markets. Derivatives can have either a direct or inverse relationship with the underlying investment ...

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    • Authors: Timothy Branch
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Finance & Investments>Derivatives; Financial Reporting & Accounting>Tax accounting; Public Policy
  • DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD?
    DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD? The article discusses the practical impact ... ruling concludes that the FET applies to both the direct insurance transaction between U.S. Corporation ...

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    • Authors: Susan Hotine
    • Date: May 2014
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting