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A Conversation About IFRS
A Conversation About IFRS A roundtable discussion of the new international accounting standards and ... Board=IASB;International Financial Reporting Standards=IFRS; 19964 5/1/2011 12:00:00 AM ...- Authors: Christian J DesRochers, Craig Pichette, Peter Winslow
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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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 computation ... and yvonne s. fujimoto 26 A Conversation About IFRS By Christian Desrochers, Peter H. winslow and ...- Authors: Michael LeBoeuf, Peter Winslow
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities
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Uncertainty Remains in Tax Reserve Assumptions for Guaranteed Renewable and Noncancellable Health Insurance
Rules on American Financial By Richard N. Bush 17 Tapping a New Revenue Source— Congress Expands the ... change in method of accounting otherwise would occur.17 Usually, changes in assumptions in life insurance ...- Authors: Edward Robbins, Peter Winslow
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Health & Disability; Public Policy
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T3: TAXING TIMES Tidbits
T3: TAXING TIMES Tidbits A discussion about premium deficiency reserves and tax regulations ... employer-owned life insurance contracts issued after Aug. 17, 2006, and the total amount of employer-owned life ...- Authors: Peter Winslow, Lynlee C Baker
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance
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T3: Taxing Times Tidbits
the rules apply to policies purchased after Aug. 17, 2006, or to policies issued prior to that date ... entered into or materially modified after Sept. 17, 2003. The Notice was issued in response to accounting ...- Authors: Peter Winslow, Emanuel Seth Burstein, Samuel A Mitchell, Lori J Jones, John Keenan
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting
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Mitchellel MitT3 – Taxing Times Tidbits
Analysts Feb. 23, 2010). 10 Announcement 2010-17, 2010-13 I.R.B. 515. The Announcement states that ... upon the method of ac- counting properly employed.17 There is, as one would hope, a general consistency ...- Authors: Peter Winslow, Samuel A Mitchell, Stephen Baker
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Change in Basis of Computing Reserves—Is It Or Isn’t It?
effect on the date the contract was originally issued.17 When AG 43 results in a reduction of statutory reserves ... LifE insurErs 144-46 (Society of Actuaries 2006). 17 Under section 807(d)(3)(A)(iv) the tax reserve ...- Authors: Peter Winslow, Lori J Jones
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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T3: TAXING TIMES Tidbits
deductible. In a private letter ruling issued on July 17, 2009, and released to the public on November 6— ... TAM 200448046 (Aug. 30, 2004). 5 TAM 8111079 (Dec. 17, 1980). 6 Rev. Rul. 67-435, 1967-2 C.B. 232. Janel ...- Authors: Application Administrator, Charles J Auer, Craig Pichette, Bryan W Keene, Peter Winslow, Janel C Frank, Gregory K Oyler, Michael Edward Bauer
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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What Does Textron Mean for Preserving the Confidentiality of Tax Accrual Workpapers?
What Does Textron Mean for Preserving the Confidentiality of Tax Accrual Workpapers? Two relatively ... See Announcement 2002-63, 2002-2 C.B. 72 (June 17, 2002), incorporated in IRM 4.10.20.3.2. The second ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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T3 – Taxing Times Tidbits
T3 – Taxing Times Tidbits A discussion of: the value of a life insurance contract distributed ... with the same control number that was issued on May 17, 2010. The two key clarifications of the revised ...- Authors: Christian J DesRochers, Susan Hotine, Peter Winslow
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy