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  • T3: TAXING TIMES Tidbits
    deductible. In a private letter ruling issued on July 17, 2009, and released to the public on November 6— ... TAM 200448046 (Aug. 30, 2004). 5 TAM 8111079 (Dec. 17, 1980). 6 Rev. Rul. 67-435, 1967-2 C.B. 232. Janel ...

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    • Authors: Application Administrator, Charles J Auer, Craig Pichette, Bryan W Keene, Peter Winslow, Janel C Frank, Gregory K Oyler, Michael Edward Bauer
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • 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 ...

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    • 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
  • NAIC Proposal for Mortality under Pre-Need Life Insurance
    NAIC Proposal for Mortality under Pre-Need Life Insurance Draft Pre-Need Model proposed by National Association ... : NAIC Proposal for Mortality … from pg. 17 18 4TAXING TIMES MAY 2008 319 dinary whole ...

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    • Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Alison L Reynolds
    • Date: May 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • 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 ...

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    • 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
  • Taxing Times - Tidbits
    FEBrUarY 2012 TAXING TIMES | 43 CONTINUED ON PAGE 44 17 years later, the IRS has finally made public its ... FEBrUarY 2012 TAXING TIMES | 43 CONTINUED ON PAGE 44 17 years later, the IRS has finally made public its ...

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    • Authors: Frederic Gelfond, Peter Winslow, Lori J Jones, Application Administrator
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy