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AG 38, ULSG and the Spirit of XXX
of Insurance Commissioners manual (adopted Aug. 17, 2012 or later), specifically Section 4: “Deterministic ... Life Insurance and Annuities (A) Committee on Aug. 17, 2012 (AG 38, Section 8D.a.2). See also American ...- Authors: Kristin R Norberg
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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ACLI Update
ACLI Update Update on a broad range of insurance and investment tax matters upon which ACLI ... Draft. FOREIGN ACCOUNT TAX COMPLIANCE ACT On Jan. 17, 2013, IRS and Treasury released “Final Regulations ...- Authors: Pete Bautz, Walter Welsh, Mandana Parsazad
- Date: May 2013
- Competency: Communication>Written communication
- Publication Name: Taxing Times
- Topics: Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
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Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses
would generally not be taxable under U.S. tax rules.17 If the business is not conducted in the United States ... Insurance and International Tax … from pg. 17 18 4TAXING TIMES FEBRUARY 2009 319 of the ...- Authors: Frederic Gelfond
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
calculations are subject to review by IRS audi- tors. 17 Since life insurers, like other taxpayers, are required ... use statutory reserve amounts for tax purposes). 17 For example, the calculation of the section 415 limits ...- Authors: Application Administrator, Joseph F McKeever
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
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Administration of the "Material Change" Rules: Meeting the Challenge
Administration of the "Material Change" Rules: Meeting the Challenge This article ... contracts. In Chief Counsel Advice 200805022 (Aug. 17, 2007) (the “CCA”), the IRS essentially concluded ...- Authors: Christian J DesRochers, Brian King
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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Certain Inequities in the Life Insurance Company Income Tax of 1959
invest- CERTAIN INEQUITIES IN THE TAX ACT OF 1959 17 ment yield is equal to total investment yield reduced ... 19 1 4.30 2 0.18] 3 11.09 0.83l 7 30.91 7.36] 17 48.44 17.14[ 23 66.58 29.481 27 I 29 50 36 ...- Authors: James E Kilmer, Peter W Plumley, Application Administrator
- Date: Oct 1976
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy