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  • U.S. Tax Aspects of Asset/Liability Matching for Insurance Companies
    U.S. Tax Aspects of Asset/Liability Matching for Insurance Companies This article discusses key tax ...

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    • Authors: Brion Graber, Aditi Banerjee, Peter Winslow
    • Date: Oct 2014
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV)
    RESERVES (PART IV) By Christian DesRochers, Mark S. Smith and Peter H. Winslow 46 | TAXING TIMES FEBRUARY ... represents a principle-based approach to variable annuity guaranteed ben- efits. Second, several court cases ...

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    • Authors: Peter Winslow
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Tax accounting
  • 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
  • T3: TAXING TIMES Tidbits
    years 2003 and 2004 attributable to variable annuity contracts issued prior to the NAIC’s adoption ... The IRS disagreed and argued that reinsured annuity risks are still covered by CARVM, and that, because ...

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    • Authors: Peter Winslow, Mark E Griffin, Susan Hotine, Lori Jones, Erinn Madden, Deborah Walker
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting