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  • Taxing Times Tidbits
    the original ceding company’s obligations to the direct writer are forthcoming and previously negotiated ... approval of policyholders to a novation of the direct writer’s obligation is required would be troublesome ...

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    • Authors: Lori Jones
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Revisions to the SOA’s GI Textbooks
    Revisions to the SOA’s GI Textbooks By Anthony Cappelletti and Scott LennoxA description ... collectability and reserving for assumed versus primary. Enhanced coverage of data reconciliations, including ...
    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: General Insurance Insights
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Pricing/ratemaking - General Insurance; General Insurance (Property & Casualty)>Reserves - General Insurance
  • Taxing Times newsletter
    look at some of the key concepts of the Affordable Care Act (ACA) with an article about the ACA’s three ... can enjoy rewarding careers. It is one of our primary mission objectives [as a nascent Taxation Section] ...

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    • Authors: Society of Actuaries
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A
    limitations imposed and opportunities presented by the primary and alternate computational rules, considerations ... treatment of addi- tional term insurance covering the primary life insured under a contract. The mysteries ...

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    • Authors: John Adney, Brian King, Craig R Springfield
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Tax Update
    important element of both accounting systems. The primary purpose of the deferred tax concept is to account ... treatment, wherein changes in DTAs and DTLs are a direct adjustment to capital and surplus. • Other items ...

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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
  • Federal Income Tax
    procedure. SPEAKER FROM THE FLOOR: I wish to direct a question to Mr. Harland. A previous speaker ... lower to start with. MR. DELANEY: I now wish to direct a question to Mr. Hinsdale. Is the amendment to ...

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    • Authors: Quincy S Abbot, William D Bishop, H Edward Harland, John E Hearst, Kenneth P Hinsdale, Gerald A Levy, W James Preble, Henry B Ramsey, Marvin L Weisbrod, John C Fraser, Welburn J Adams, Willis J. Lutz
    • Date: Apr 1968
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
  • Alternative Minimum Tax
    percentage of premium under the assumptions used. The primary question in applying GAAP principles to mutual ... the AMT calculation. Because ff you are taking care of it in the regular tax, you are going to have ...

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    • Authors: David L Olmsted, William J Schreiner, Jonathan C Chapman
    • Date: Apr 1990
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting
  • IRS’s Proposed LRD Rules for Nonlife Reserves are Out
    PROPOSED UNDER THE REGS The Regs contain four primary components: • Changes to the applicable rate of ... of the method are relatively complicated, the primary mechanism for smoothing is to average the negative ...

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    • Authors: Jay Riback
    • Date: Mar 2019
    • Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance
  • TAX SITUATIONS UNDER TEFRA
    TAX SITUATIONS UNDER TEFRA The article discusses the implications of life insurance company taxation ... policy should be avoided if reason- able more direct methods of achieving the purpose are available ...

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    • Authors: James P A Knight
    • Date: Jan 1983
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Tax accounting
  • From the Editor to our Readers
    From the Editor to our Readers Letter from the Editor Tax accounting;Taxation;Life reserves 6442463190 ... look at some of the key concepts of the Affordable Care Act (ACA) with an article about the ACA’s three ...

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    • Authors: Kristin R Norberg
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
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