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  • In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis – We Know
    In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and ... IRC provisions applicable to life insurance and annuity contracts. Annuities;Life insurance;Product d ...

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    • Authors: John Adney
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • In the Beginning… A Column Devoted to Tax Basics The Taxation of Reinsurance Transactions
    of risk that direct insurers transfer include mortality, morbidity, property losses due to wind, fire ... that its pricing actuaries have underestimated mortality risk, as well as to alleviate the potential for ...

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    • Authors: ELI KATZ, Jean Baxley
    • Date: Oct 2017
    • Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Reinsurance>General reinsurance
  • Conseqeunces of Insurance Business or Company Acquisitions
    the meaning of section 1504) as the seller or is an S corporation. A section 338(h)(10) election also requires ... ” The Insurance Tax Review (Sept. 2000), 19 Ins. Tax Rev. 375 (2000); and Gregory L. Stephenson, J. Howard ...

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    • Authors: Gary Vogel, Kristie Khaw
    • Date: Jun 2015
    • Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: General Insurance (Property & Casualty); Life Insurance
  • American Taxpayer Relief Act of 2012—Active Financing Income Exception to Subpart F
    treatment can result in significant tax deferral for U.S. groups that have organized their overseas insurance ... conjunction with the AFE, this provision allows U.S. insurance groups to reduce some of the current tax ...

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    • Authors: James Sabella, Edward Clabault
    • Date: May 2013
    • Competency: Results-Oriented Solutions>Actionable recommendations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting