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Changes to the Computation of Tax Reserves under P.L. 115-97
Changes to the Computation of Tax Reserves under P.L. 115-97 The article describes changes to the computation ... computation of tax reserves as a result of the Tax Cuts and Jobs Act. Tax accounting;Taxation;Annuity Reserves;Life ...- Authors: Jeffrey Stabach, Kristin R Norberg
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance>Reserves - Life Insurance
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Final Regs on Discounting Cancellable A&H (and Property-Casualty) Claim Reserves Under § 846
Property-Casualty) Claim Reserves Under § 846 On June 17, 2019, the Internal Revenue Service published ... discounting under section 846 of the Internal Revenue Code made by the Tax Cuts and Jobs Act. This note ...- Authors: Gregory K Oyler
- Date: Nov 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: General Insurance (Property & Casualty); General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance; Life Insurance>Reserves - Life Insurance
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IRS’s Proposed LRD Rules for Nonlife Reserves are Out
Reserves are Out A summary and analysis of REG-103163-18, the proposed regulations providing guidance ... property-casualty loss reserve discounting (LRD) under IRC Section 846. Captive Insurance, Statutory reserves ...- 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
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Discounted Unpaid Losses: A Rate or a Curve?
Losses: A Rate or a Curve? The article describes changes to the computation of discounted unpaid losses ... losses (claim reserves) as a result of the 2017 tax legislation. Taxation;Discount rates;Health reserves;Internal ...- Authors: Kristin R Norberg
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Health & Disability