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  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a) This dialogue discusses the history and purpose of section 811(a) and its historic role in the ...

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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
  • Rev. Rul. 2014-15: The Requirement of Risk Distribution, the Law of Unintended Consequences, and New Questions to Consider in Funding Retiree Health Benefits
    Rev. Rul. 2014-15: The Requirement of Risk Distribution, the Law of Unintended Consequences, and New Questions to Consider in Funding Retiree Health Benefits This article summarizes a recent ...

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    • Authors: Mark Smith
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: Taxing Times
    • Topics: Economics>Health economics; Financial Reporting & Accounting>Tax accounting