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U.S. Tax Aspects of Asset/Liability Matching for Insurance Companies
U.S. Tax Aspects of Asset/Liability Matching for Insurance Companies This article discusses key tax ...- Authors: Brion Graber, Aditi Banerjee, Peter Winslow
- Date: Oct 2014
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Public Policy
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In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations
In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations This article is an introduction ... introduction to the principles of taxation of U.S. owned foreign insurance operations, such as controlled foreign ...- Authors: Timothy Branch
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Global Perspectives>Multinational companies; Public Policy
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To Our Readers
2013 TAxATION SECTION SESSIONS AT THE lIFE AND ANNUITy SyMPOSIUM By Christian DesRochers discussion ... argued. 050—TAxATION SECTION HOT bREAkFAST: CANADA-U.S. CROSS-bORDER ISSUES FOR POLICyHOLDERS John T. Adney ...- Authors: Christian J DesRochers
- Date: Oct 2013
- Competency: Leadership>Thought leadership; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Taxing Times, Volume 13, Issue 1, February 2017
Subchapter L: Can You Believe It? Prevailing Standard Mortality and Morbidity Tables May Be Adjustable for ... life insurance reserves for life insurance and annuity contracts using principles-based methodologies ...- Authors: Society of Actuaries
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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In the Beginning ... How Are Nonqualified Annuities Taxed?
be no surprise that payments insurers make from annuity con- tracts are subjected to it. What may be surprising ... “nonqualified” annuity contracts issued by licensed insurance companies. A nonqualified annuity is one issued ...- Authors: John Adney
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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Taxing Times, Volume 13, Issue 2, June 2017
issue of TAXING TIMES, deal with 2017 changes to U.S. Tax Code and associated regulations. So putting ... each of the “big three” meetings—the Life and Annuity Symposium, the Valuation Actuary Symposium, and ...- Authors: Society of Actuaries
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Proposed Guidance on the New Net Investment Income Tax on “Annuities”
Proposed Guidance on the New Net Investment Income Tax on “Annuities” The article summarizes the ... by the IRS as they relate to life insurance and annuity contracts. Taxation;Annuities;Life Insurance ...- Authors: Alison R Peak, John Adney
- Date: May 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Public Policy
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Topics of Interest to Consulting Actuaries
recommending a) the assumptions as to interest, mortality, etc.? b) the actuarial cost method--level premium ... benefits? 581 582 DIGEST OF DISCUSSION MR. S. N. AIN stated that there are four categories of changes ...- Authors: Society of Actuaries
- Date: Nov 1956
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise; Professional Values>Public interest representation
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession>Best practices; Pensions & Retirement>Corporate plans; Public Policy
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From the Chair- Forward to 2017!
From the Chair- Forward to 2017! The Chairperson of the Taxation Section shares the section ... the Taxation Section shares the section council's plans and goals for 2017 PBR;Taxes 6442474682 2/1/2017 ...- Authors: Donald Walker
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Proposed Regulations Targeting Hedge Fund Reinsurance Arrangements May Impact Traditional Insurance Companies
Proposed Regulations Targeting Hedge Fund Reinsurance Arrangements May Impact Traditional Insurance ... guidance regarding when a foreign insurance company’s income is excluded from the definition of passive ...- Authors: Brion Graber
- Date: Oct 2015
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Influence decisions
- Publication Name: Taxing Times
- Topics: Public Policy