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  • IRS Rules on New BOLI Arrangement
    IRS Rules on New BOLI Arrangement This article discusses the ruling on the new BOLI arrangement and addresses three aspects of the tax treatment of the arrangement: (1) the LLC’s taxation as a ...

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    • Authors: John Adney, Bryan W Keene
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Foreign Insurance Subsidiaries' Reserve Amounts May Be Used to Determine Foreign Personal Holding Company Income
    Foreign Insurance Subsidiaries' Reserve Amounts May Be Used to Determine Foreign Personal Holding Company Income A discussion of the ramifications, facts and rules associated with loss ...

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    • Authors: Kevin Owens
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes
    IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes In TAM 201149021, the Internal Revenue Service (the “Service”) National Office has ruled ...

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    • Authors: Kevin Owens, Gregory Stephenson
    • Date: May 2012
    • Competency: Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Administration of the "Material Change" Rules: Meeting the Challenge
    Administration of the "Material Change" Rules: Meeting the Challenge This article is a companion to “They Go Bump in the Night: Life Insurance Policies and the Law of Material Change,” ...

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    • Authors: Christian J DesRochers, Brian King
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
  • AG 38, ULSG and the Spirit of XXX
    AG 38, ULSG and the Spirit of XXX An extensive look at Actuarial Guideline 38, "The Application of the Valuation of Life Insurance Policies Model Regulation." Life ...

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    • Authors: Kristin R Norberg
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
  • IRS Issues Ruling Applying Diversification Rules to Illiquid Funds
    IRS Issues Ruling Applying Diversification Rules to Illiquid Funds Discussion of the March 1, 2013 Internal Revenue Service (“IRS”) release of PLR 201309011, which addresses the application of ...

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    • Authors: Bryan W Keene, Alison R Peak
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
  • Taxing Times Tidbits
    Taxing Times Tidbits Tax code tidbits Tax accounting;Taxation 6442463194 6/1/2015 12:00:00 AM ...

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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
  • APPEALS COURT AFFIRMS DISTRICT COURT RULING IN VALIDUS CASE—§ 4371 EXCISE TAX INAPPLICABLE ON FOREIGN- TO-FOREIGN TRANSACTIONS
    APPEALS COURT AFFIRMS DISTRICT COURT RULING IN VALIDUS CASE—§ 4371 EXCISE TAX INAPPLICABLE ON FOREIGN- TO-FOREIGN TRANSACTIONS A summary of a recent U.S. District Court decision regarding ...

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    • Date: Nov 2015
    • Competency: External Forces & Industry Knowledge>General business skills
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • VM-20 Deterministic Reserves in Federally Prescribed Reserves
    VM-20 Deterministic Reserves in Federally Prescribed Reserves Consideration of the deterministic gross premium reserve component of PBR Tax Accounting;Taxes 6442469772 6/1/2016 12:00:00 AM ...

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    • Authors: Peter Winslow
    • Date: Jun 2016
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Significant LB&I Examination Developments
    Significant LB&I Examination Developments Article discusses recent changes in the IRS LB&I Division's examination practices and approach that may affect the work-flow of ...

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    • Authors: Samuel A Mitchell
    • Date: Oct 2016
    • Competency: External Forces & Industry Knowledge>General business skills
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
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