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  • ACLI Update: Administration’s FY2023 Budget Summary of Tax Proposals of Interest to Life Insurers
    ACLI Update: Administration’s FY2023 Budget Summary of Tax Proposals of Interest to Life Insurers Summary ... Summary of Administration's FY 2023 Tax Proposals of Interest to Life Insurers blockquote { margin: 10px ...

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    • Authors: Regina Y Rose, Mandana Parsazad
    • Date: May 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • T3: TAXING TIMES TIDBITS
    life (UL) insurance contracts and another for annuity contracts. Assume further that the UL change in ... positive section 481(a) adjustment of $100, and the annuity change in basis results in a negative adjustment ...

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    • Authors: Arthur C Schneider, Surjya Mitra
    • Date: May 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Expenses - Life Insurance; Public Policy
  • ACLI Update
    Model Rules acknowledges the goal of qualifying the U.S. Global Intangible Low-Taxed Income (GILTI) rules ... lead to the recognition of gains (or losses) … for U.S. income tax purposes and to correspondingly potentially ...

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    • Authors: Regina Y Rose
    • Date: Feb 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Finance & Investments; Finance & Investments>Investments; Public Policy; Public Policy