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  • ACLI Update
    ACLI Update Changes to AG 43 and what that might mean for tax purposes. Also, summary of ... guidance on use of 2017 CSO tables). PBR;Taxes;Annuity reserves;Life reserves;Taxes=Taxation;Tax accounting ...

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    • Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Influence decisions
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • They Go Bump in the Night: Life Insurance Policies and the Law of Material Change
    Quote, Quote, Taxation Section S U P P L E m E N T T I m E S m a y 2 0 1 2 CONTINUED ON PAGE 3 ... prevailing Commissioners’ Standard Ordinary (“CSO”) mortality tables. While the effective dates for new tax ...

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    • Authors: John Adney, Craig R Springfield
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Effective decision-making
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Policyholder behavior - Life Insurance
  • Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021
    for tax purposes. The article questions the TAM's analysis and argues that the accounting regime applied ... applied produced a distortion in the insurer's income. 4294990360 5/1/2012 12:00:00 AM ...

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    • Authors: Mark Smith, David A. Schenck, Surjya Mitra CPA
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    prescribed a tax method, interest rates and mortality tables, when applicable. But the committee reports ... prevailing interest rate, the prevailing mortality or morbidity table, as well as the elim- ination of any ...

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    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • General
    premium rates. 1. In what way have interest, mortality and expense assumptions been varied ? 2. Do ... that no insurer shall issue any life insurance or annuity con- tract or contract of Group Accident, Group ...

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    • Authors: Society of Actuaries
    • Date: Nov 1952
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance
  • Tax Uncertainty Swirls Around Principles-Based Reserves
    Tax Uncertainty Swirls Around Principles-Based Reserves Author discusses the treatment of ... under the tax code in determining a life insurer's taxable income, and what challenges are ahead in the ...

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    • Authors: Christian J DesRochers
    • Date: Nov 2007
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Mathematical Analysis of Phase 1 and Phase 2 of The Life Insurance Company Income Tax Act of 1959
    Mathematical Analysis of Phase 1 and Phase 2 of The Life Insurance Company Income Tax Act ... mathematical technique which in the author's experience has proved useful in testing the tax implications ...

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    • Authors: Quincy S Abbot, H Edward Harland, J Stanley Hill, Russell R Jensen, Joseph C Noback, Robert C Tookey, Harry D. Garber, John C Fraser
    • Date: Apr 1962
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Modeling & Statistical Methods; Public Policy
  • The Impact of Tax Reform on Federal LTCI Deductibility for Business Owners
    the business. Businesses that file their taxes as S Corporations can also deduct premiums paid for LTCI ... insurance, LTCI premiums for a 2%-plus owner in an S Cor- poration may be claimed as an above-the-line ...

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    • Authors: Marc Glickman
    • Date: Aug 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise
    • Publication Name: Long-Term Care News
    • Topics: Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance
  • In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
    457(b) plan, or individual retirement account or annuity (IRA), all of which receive special tax treatment ... individual retirement annuity is not subject to the same rules as an annuity issued to a profit- sharing ...

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    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • ACLI Update Column
    new tax law on 2017 financial statements. All U.S. accounting regimes require accounting for the effect ... capital and surplus, or both for insurers. The U.S. accounting standards setters immediately recognized ...

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    • Authors: Regina Y Rose, Mandana Parsazad, Paul S Graham, Pete Bautz
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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