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  • In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations
    In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations This article is an introduction ... introduction to the principles of taxation of U.S. owned foreign insurance operations, such as controlled foreign ...

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    • Authors: Timothy Branch
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Global Perspectives>Multinational companies; Public Policy
  • IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes
    IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax ... Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes In ...

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    • Authors: Kevin Owens, Gregory Stephenson
    • Date: May 2012
    • Competency: Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Best Practices for Actuaries Collaborating with Accountants
    Best Practices for Actuaries Collaborating with Accountants Insights from chief ... PBR;Taxes;Taxation;Tax Accounting;Life Reserves;Life Insurance;Annuity Reserves;Annuities 6442474681 2/1/2017 12:00:00 ...

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    • Authors: Sheryl Flum, Jacqueline Yang, Rena Kuliyeva
    • Date: Feb 2017
    • Competency: Leadership>Influence; Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Best practices; Financial Reporting & Accounting>Tax accounting
  • Case Study - Impact of Tax Cuts and Jobs Act 2017
    a change in profitability to each component. Table 1 lists the steps of our attribution, each of which ... compared to term, as well as a cash value feature. Table 1 TCJA Profitability Attribution Summary Baseline—Pre-TCJA ...

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    • Authors: Christopher Zuiker, Dylan Strother
    • Date: Sep 2018
    • Competency: Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Executive Orders on Regulatory Guidance Could Affect IRS Published Guidance
    Guidance Could A¨ect IRS Published Guidance By Mark S. Smith The Internal Revenue Service (IRS) and Treasury ... private annuities, the definition of cash value, annuity contracts with long-term care riders, and captive ...

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    • Authors: Mark S. Smith
    • Date: Oct 2017
    • Competency: Leadership>Change management; Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
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