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ACLI Update
ACLI Update Read the latest ACLI Update. 6/13/2019 12:00:00 AM ...- Authors: Mandana Parsazad, Regina Y Rose
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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FASB Issues Proposed Interpretation onAccounting for Uncertain Tax Positions
FASB Issues Proposed Interpretation onAccounting for Uncertain Tax Positions On July 14, 2005, the FASB issued an Exposure Draft of a proposed Interpretation, Accounting for Uncertain Tax ...- Authors: Matthew M Haaf, Ernest C Achtien
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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2001 CSO Implementation Under IRC Sections 7702 and 7702A
2001 CSO Implementation Under IRC Sections 7702 and 7702A This article discusses Internal Revue Code, ‘IRC,’ Sections 7702 and 7702A with respect to the implementation of the 2001 CSO Mortality ...- Authors: Barbara Gold, Brian Lessing, Bruce Schobel, Jerrold Norman, Brian Prast, Carol Meyer, Kenneth Reeves, Craig R Springfield, Kyle Gelormini, Daniel Stringham, Barbara Germann, Tim Wuestenhagen
- Date: May 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Life Insurance
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Tax Implications of Applying Principles-Based Reserves Retroactively
Tax Implications of Applying Principles-Based Reserves Retroactively This article explores the complexities and potential problems with respect to tax reserves that could result from a ...- Authors: Kory Olsen
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
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Time to Say Goodbye to the 1980 CSO Mortality Table
Time to Say Goodbye to the 1980 CSO Mortality Table Discusses how companies must ensure that significant and necessary product development, and administrative and compliance system changes, have ...- Authors: Brian King, Craig R Springfield
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance
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Earnings Rates Under Rev. Procs. 2008-39 and 2008-40
Earnings Rates Under Rev. Procs. 2008-39 and 2008-40 This article is a general discussion about earnings rates and toll charges and how to compute them. Internal Revenue ...- Authors: Brian King
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance
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New Closing Agreement Procedure for Failed Life Insurance Contracts—Rev. Proc. 2008-40
New Closing Agreement Procedure for Failed Life Insurance Contracts—Rev. Proc. 2008-40 This article is a general discussion about prior correction procedures for failed life insurance contracts ...- Authors: Craig R Springfield, Daniela Stoia
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance
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Note From the Editor
Note From the Editor This editorial highlights the peer review process that all articles in the newsletter go through. Taxes=Taxation; 11584 5/1/2009 12:00:00 AM ...- Authors: Brian King
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Best practices
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Guidance Needed to Clarify Allowance of Ordinary Losses Under Section 165g3 for Worthless Securities of Insurance Subsidiaries
Guidance Needed to Clarify Allowance of Ordinary Losses Under Section 165g3 for Worthless Securities of Insurance Subsidiaries The financial crisis of the recent past has prompted the director of ...- Authors: Maureen Nelson
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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The Open Transaction Doctrine Applies to the Sale of Stock of a Demutualized Life Insurer in Fisher, But Should It?
The Open Transaction Doctrine Applies to the Sale of Stock of a Demutualized Life Insurer in Fisher, But Should It? A discussion of the Open Transaction Doctrine and how it was applied to prevent ...- Authors: Emanuel Burnstein
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy