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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 ...

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    • Authors: Brion Graber, Aditi Banerjee, Peter Winslow
    • Date: Oct 2014
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Subchapter L: Can You Believe It
    Subchapter L: Can You Believe It Reserves for Annuity Contracts that Flunk Section 72(s) ... You Believe It Reserves for Annuity Contracts that Flunk Section 72(s) Can be Deductible Tax Accounting;Taxes ...

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    • Authors: Peter Winslow
    • Date: Jun 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • Uncertainty Remains in Tax Reserve Assumptions for Guaranteed Renewable and Noncancellable Health Insurance
    adjustment “as appropriate Taxation Section T I M E S VOLUME 6 | ISSUE 3 | SEPTEMBER 2010 1 Uncertainty ... the risk.”3 Further, there is the matter of rapid table obsolescence in several health product lines, which ...

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    • Authors: Edward Robbins, Peter Winslow
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Health & Disability; Public Policy
  • Subchapter L: Can You Believe It?
    Subchapter L: Can You Believe It? Prevailing Standard Mortality and Morbidity Tables May Be Adjustable for Tax ...

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    • Authors: Peter Winslow
    • Date: Feb 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • The Sixth Circuit Gets it Right in American Financial -- An Actuarial Guideline Can Apply to Prior Contracts When the Interpretation was a Permissible Option at the Time The Contract Was Issued
    The Sixth Circuit Gets it Right in American Financial -- An Actuarial Guideline Can Apply ... statute requires and the Internal Revenue Service (IRS)’s ruling and litigating positions. ;; Taxes=Taxation; ...

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    • Authors: Peter Winslow
    • Date: Oct 2012
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III
    Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and ... methodology to a principles-based approach. Annuity reserves;Annuity valuation;Life reserves;Life valuation;Taxes=Taxation; ...

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    • Authors: Christian J DesRochers, Edward Robbins, Peter Winslow
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • VM-20 Deterministic Reserves in Federally Prescribed Reserves
    estimate of reserves computed using a recognized mortality table and assumed rate of interest. In the Central ... reserve was computed us- ing a recognized mortality table and an assumed rate of interest. These facts ...

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    • Authors: Peter Winslow
    • Date: Jun 2016
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Subchapter L: Can You Believe It?
    Timothy Branch, Sheryl Flum, Susan Hotine, and Mark S. Smith Editor’s Note: For our 10th anniversary year ... legislative history discussing the consequences of an annuity contract having less than perma- nent purchase ...

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    • Authors: Peter Winslow
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • How Are Tax Reserves for VAGLB Determined for Pre-2010 Contracts?
    How Are Tax Reserves for VAGLB Determined for Pre-2010 Contracts? Discusses the problem with the ... that were issued prior to December 31, 2009. Annuity reserves;Guaranteed living benefits=GLB;Variable ...

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    • Authors: Michael LeBoeuf, Peter Winslow
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities
  • Erroneous Tax Reserve Computation - Year of Correction
    Erroneous Tax Reserve Computation - Year of Correction The article provides guidlines for the proper ... correct several types of tax reserve errors. Annuity reserves;life reserves;IRS;tax accounting;taxes ...

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    • Authors: Peter Winslow
    • Date: May 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
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