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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 ... describes the allocation of FATCA withholding risk in cross-border reinsurance arrangements and discusses practical ...- 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
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Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021
Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021 This article examines a recent ... which the IRS concluded that residual value insurance was not insurance for tax purposes. The article ...- 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
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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 ... TRANSACTIONS A summary of a recent U.S. District Court decision regarding the applicability of the Federal Excise ...- Date: Nov 2015
- Competency: External Forces & Industry Knowledge>General business skills
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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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 Consultation ... Consultation of Supporting Authorities The Wells Fargo case highlights the importance of creating and ...- 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
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ACLI Update
ACLI Update The column summarizes tax and retirement matters that ACLI and its member companies have ... include IRS 2015-2016 priority guidance items, the Department of Labor proposed fiduciary rule, proposed IRS ...- Authors: Pete Bautz, Mandana Parsazad, Jim Szostek
- Date: Oct 2015
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>General business skills; Professional Values>Practice expertise
- Publication Name: Taxing Times
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Significant LB&I Examination Developments
changes in the IRS LB&I Division's examination practices and approach that may affect the work-flow ... work-flow of company actuaries and may present opportunities to resolve tax issues for companies taxation ...- Authors: Samuel A Mitchell
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge>General business skills
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Chair's Corner
Chair's Corner Update on section activities from the chairperson. 4294990359 5/1/2012 12:00:00 ... Chair's Corner Update on section activities from the chairperson. 4294990359 5/1/2012 12:00:00 AM ...- 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