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Uncertainty Remains in Tax Reserve Assumptions for Guaranteed Renewable and Noncancellable Health Insurance
Rules on American Financial By Richard N. Bush 17 Tapping a New Revenue Source— Congress Expands the ... change in method of accounting otherwise would occur.17 Usually, changes in assumptions in life insurance ...- Authors: Edward Robbins, Peter Winslow
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Health & Disability; Public Policy
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U.S. Tax Aspects of Asset/Liability Matching for Insurance Companies
related to ordinary liabilities than to capital assets.17 Applying this standard is difficult because, by ... I.R.C. § 1221(b)(2)(A)(i); Treas. Reg. § 1.446-4. 17 T.D. 8555 (preamble), 1994-2 C.B. 180. 18 ...- 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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Recent Developments on Policyholder Dividend Accruals
fixing of liability.” The Court cited Washington Post,17 Hughes Properties18 and Revenue Ruling 2011-2919 ... United States, No. 07-648T (Fed. Cl. Jan. 30, 2012). 17 405 F.2d 1279 (Ct. Cl. 1969). 18 476 U.s. 593 (1986) ...- Authors: Peter Winslow, Brion Graber
- Date: May 2012
- Competency: Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Public Policy
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Change in Basis of Computing Reserves—Is It Or Isn’t It?
effect on the date the contract was originally issued.17 When AG 43 results in a reduction of statutory reserves ... LifE insurErs 144-46 (Society of Actuaries 2006). 17 Under section 807(d)(3)(A)(iv) the tax reserve ...- Authors: Peter Winslow, Lori J Jones
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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T3 – Taxing Times Tidbits
T3 – Taxing Times Tidbits A discussion of: the value of a life insurance contract distributed ... with the same control number that was issued on May 17, 2010. The two key clarifications of the revised ...- Authors: Christian J DesRochers, Susan Hotine, Peter Winslow
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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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 ...- 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
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Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap
Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap Actuary/accountant/tax ... themselves. Stay tuned! OCTOBER 2013 TAXING TIMES | 17 END NOTES 1 2013-14 I.R.B. 743. 2 Notice ...- Authors: Edward Robbins, Mark Smith, Peter Winslow
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy