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  • Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021
    represents a suf- ficiently large number of unrelated primary insureds.9 Insurance Risk One of the conditions ... Court wrote that insurance risk is a risk of “a direct or indirect economic loss arising from a de- fined ...

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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
  • Chair's Corner
    discuss combination products involving long- term care (combined with annuity or life products) and an ... topics include tax issues with hedging, long-term care combination products, and a round-table discussion ...

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    • Authors: Kristin Schaefer
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>General business skills; Leadership>Professional network leverage
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional associations
  • APPEALS COURT AFFIRMS DISTRICT COURT RULING IN VALIDUS CASE—§ 4371 EXCISE TAX INAPPLICABLE ON FOREIGN- TO-FOREIGN TRANSACTIONS
    APPEALS COURT AFFIRMS DISTRICT COURT RULING IN VALIDUS CASE—§ 4371 EXCISE TAX INAPPLICABLE ON ... 2008-15 states that in cases where a foreign direct writer has insured U.S. risks, then reinsured ...

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    • Date: Nov 2015
    • Competency: External Forces & Industry Knowledge>General business skills
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • T3 : TAXING TIMES Tidbits Negligence Penalty Imposed on Taxpayer Unable to Show Actual Consultation of Supporting Authorities
    T3 : TAXING TIMES Tidbits Negligence Penalty Imposed on Taxpayer Unable to Show Actual ... payer’s conduct and whether the taxpayer exercised due care. It acknowledged the taxpayer’s argument that the ...

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    • Authors: Kenan Mullis
    • Date: Oct 2017
    • Competency: External Forces & Industry Knowledge>General business skills; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Best practices
  • The Allocation of FATCA Withholding Risk in Cross-Border Reinsurance Agreements
    The Allocation of FATCA Withholding Risk in Cross-Border Reinsurance Agreements This article describes ... liquidity, efficiency and transparency in the primary and secondary syndicated loan markets in Europe ...

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    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge>General business skills
    • Publication Name: Taxing Times
    • Topics: Enterprise Risk Management>Compliance; Enterprise Risk Management>Risk appetite