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Erroneous Tax Reserve Computation - Year of Correction
Year of Correction The article provides guidlines for the proper way to correct several types of tax ... tax reserve errors. Annuity reserves;life reserves;IRS;tax accounting;taxes 4294997332 5/1/2013 12:00:00 ...- Authors: Peter Winslow
- Date: May 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Section 807(f)-Tax Impact of Statutory Reserve Change
Section 807(f)-Tax Impact of Statutory Reserve Change Interplay of §807(f) and the stat cap in §807(d) as ... change to the stat reserve could be subject to §807(f). 807(f) adjustments ;corrections of errors;changes ...- Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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December 2015 issue of The Financial Reporter
December 2015 issue of The Financial Reporter December 2015 issue of The Financial Reporter Financial ...- Authors: Michael Fruchter
- Date: Dec 2015
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- 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
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The Taxation of Insurance in Canada
The Taxation of Insurance in Canada This paper covers the 1969 amendments to the Income Tax Act of Canada ... Canada, which radically altered the taxation of life insurance proceeds and life insurance companies ...- Authors: Raymond L Whaley
- Date: Jun 1970
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting
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FAS 96
session discussion is about FAS 96, the timing and measurement of the deferred tax effects, alternative ... incorporating future tax strategies. From Record of the Society of Actuaries Vol. 15, No. 2. Financial Accounting ...- Authors: James Hawke, Donald Maves, Edward Robbins, Charles J Auer
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
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To Be Continued - Group Insurance Programs - Special Financing Arrangements
Arrangements A discussion of funding arrangements that can reduce the costs of providing medical coverage through ... through lower reserves or state tax savings, instead of through cutting benefits. Funding policy;Premium ...- Authors: Stephen Carter
- Date: Jan 1978
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions>Actionable recommendations; Strategic Insight and Integration>Strategy development
- Publication Name: The Actuary Magazine
- Topics: Actuarial Profession>Best practices; Finance & Investments; Financial Reporting & Accounting>Tax accounting; Health & Disability>Health insurance
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Reporting the Costs and Benefits of the 3Rs
Reporting the Costs and Benefits of the 3Rs In order to encourage health insurance issuers to offer ... coverage on the Exchange and on the individual and small group markets, while ameliorating the potential ...- Authors: Megan Lansden, Matthew M Haaf, Maureen Nelson
- Date: Jun 2015
- Competency: External Forces & Industry Knowledge; Leadership>Thought leadership
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Health & Disability>Health insurance
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Deferred Compensation Not Deductible in Unpaid LAE
Compensation Not Deductible in Unpaid LAE The Internal Revenue Service “the Service” or “IRS” recently released ... Memorandum 200939019 “the TAM”. The TAM initially caused a stir among some in the insurance tax industry ...- Authors: Deborah Walker, Yvonne Fujimoto, Mary Gillmarten
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Retiree medical
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Overview of the Tax Cuts and Jobs Act: Major Changes
Overview of the Tax Cuts and Jobs Act: Major Changes The article provides a summary of the 2017 Tax ...- Authors: Surjya Mitra, Mark Smith, James Kress
- Date: Jun 2018
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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What does "Prevailing Interpretation of the States" Mean?
"Prevailing Interpretation of the States" Mean? The article deals with the critique of a technical advice ... memorandum issued by the IRS. It basically states the author's opinion that, although the conclusion was ...- Authors: Edward Robbins
- Date: Feb 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting