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The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A
The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 ... 7702 and 7702A Overview of upcoming second edition of book. Tax accounting;Tax accounting Taxation;Life ...- 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
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TAX SITUATIONS UNDER TEFRA
TAX SITUATIONS UNDER TEFRA The article discusses the implications of life insurance company taxation ... result of the passage of the Tax Equity and Fiscal Responsibility Act of 1982 TEFRA. In the analysis ...- 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
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Taxing Times: The First Ten Years
Times: The First Ten Years May 2015 marked the inaugural issue of Taxing Times, the newsletter of the newly-formed ... newly-formed Taxation Section of the Society of Actuaries. In the spring of 2015, we recognize this milestone ...- Authors: Brian King, 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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Introduction to Pillars One and Two for Insurers
major feature of the OECD's two-pillar regime is that MNEs would base the calculation of taxes due on ... book-based financial statements. The article provides a summary of how these rules operate along with ...- Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
- Date: Sep 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- 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; Global Perspectives
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T3: TAXING TIMES TIDBITS
Automatic Procedure for Changes in Basis of Computing Reserves under Section 807(f) By Art Schneider and Mark ... year, the IRS released Revenue Procedure 2022-14,[1] providing an updated comprehensive list of changes ...
- Authors: Arthur C Schneider, Surjya Mitra
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Expenses - Life Insurance; Public Policy
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Revisions to the SOA’s GI Textbooks
Revisions to the SOA’s GI Textbooks By Anthony Cappelletti and Scott LennoxA description of important updates ... Anthony Cappelletti and Scott Lennox The SOA’s textbook Fundamentals of General Insurance Actuarial Analysis ...
- 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
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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 ...- 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
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Taxing Times newsletter
TAXING TIMES: THE FIRST TEN YEARS By Brian G. King, Kristin Norberg, and members of the editorial board ... marked the inaugural issue of Taxing Times, the newsletter of the newly-formed Taxation Section of the ...- Authors: Society of Actuaries
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Taxing Times Tidbits
Lori J. Jones In an interesting start to the new year, the Internal Revenue Service (IRS) released guidance ... 1971 requires the capitalization and amortization of a ceding commission in excess of the amount capitalized ...- Authors: Lori Jones
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Tax Update
Tax Update Three tax-related articles of interest to those associated with smaller insurance companies ...- 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