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  • ACLI Update Column
    or International Financial Reporting Standards (IFRS). US GAAP allows full recognition of the entire ... termine if these reduced limitations remain appropriate.17 To address concerns about losing regulatory authority ...

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    • Authors: William Elwell
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Chairperson's Corner: Section Priorities for 2016
    Mangini • US Statutory Update, US GAAP Update, and IFRS Hot Top- ics—to cover all the bases. • PBR: Ask ... management. We will round out our webcasts with one on IFRS and another on Professionalism. We have an ambitious ...

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    • Authors: Leonard Mangini
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • 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: ...

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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
  • New Developments for Life/Nonlife Consolidated Returns and the Disproportionate Asset Acquisition Rules
    (Oct. 17, 2008) and 201006002 (Nov. 6, 2009) both refer to the 2006 PLR and PLR 201047019 (Aug. 17, 2010) ... this point, the IRS mAy 2011 TAXING TIMES | 17 reserves acquired in a special acquisition. The ...

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    • Authors: Lori J Jones
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • IRS Proposes Separate Entity Treatment for a Cell
    IRS Proposes ... Issue 1 FEBRUARY 2011 TAXING TIMES | 17 IRS PROPOSES SEPARATE ENTITY TREATMENT FOR A ... CONTINUED ON PAGE 18 IRS PROPOSES … | FROM PAGE 17 18 | TAXING TIMES FEBRUARY 2011 of the proposed ...

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    • Authors: Lori J Jones, Janel C Frank
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules
    12. See also Webber v. Commissioner, 144 T.C. No. 17 (June 30, 2015); Christoff ersen v. United States ... 468. See also Webber v. Commissioner, 144 T.C. No. 17 (June 30, 2015). 8 “Insurance-dedicated” means that ...

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    • Authors: John Adney, Bryan W Keene
    • Date: Oct 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Mitchellel MitT3 – Taxing Times Tidbits
    Analysts Feb. 23, 2010). 10 Announcement 2010-17, 2010-13 I.R.B. 515. The Announcement states that ... upon the method of ac- counting properly employed.17 There is, as one would hope, a general consistency ...

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    • Authors: Peter Winslow, Samuel A Mitchell, Stephen Baker
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • ACLI Update
    ACLI Update An update from the ACLI staff to keep readers informed about the organization's work on tax issues affecting the life insurance ... 13.pdf 4 http://www.irs.gov/pub/irs-drop/a-14-17.pdf ...

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    • Authors: Pete Bautz
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • 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 ...

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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
  • Tax Update
    Tax Update ... Issue 33 November 2009 | small talk | 17 Continued on page 18 Tax Update T he adoption ... Task Force. ” Tax Update | Continued from page 17 of the net level premiums would increase through ...

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    • Authors: Edward Robbins, Brian King
    • Date: Nov 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Tax accounting
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