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Proposed FATCA Regulation Provides Specific Guidance to Insurance Companies Regarding Application and Implementation
domestic and foreign Taxation Section T I m E s vOlUmE 8 | IssUE 2 | mAY 2012 1 Proposed FaTca ... 201149021 By David A. schenck, surjya mitra and mark s. smith 43 IrS rules on new BoLI arrangement By ...- Authors: Chris Karow, J Howard Stecker
- Date: May 2012
- Competency: Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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They Go Bump in the Night: Life Insurance Policies and the Law of Material Change
Quote, Quote, Taxation Section S U P P L E m E N T T I m E S m a y 2 0 1 2 CONTINUED ON PAGE 3 ... prevailing Commissioners’ Standard Ordinary (“CSO”) mortality tables. While the effective dates for new tax ...- Authors: John Adney, Craig R Springfield
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Policyholder behavior - Life Insurance
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Administration of the "Material Change" Rules: Meeting the Challenge
are taxed under rules that generally apply to annuity contracts (i.e., income is distributed before ... not explicitly impose a statutory limit on the mortality or expense assumptions to be used in the determination ...- Authors: Christian J DesRochers, Brian King
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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Recent Developments on Policyholder Dividend Accruals
30, 2012 In this eagerly awaited decision, the U.S. Court of Federal Claims considered the proper tax ... dividends for participating individual life and annuity policies issued after December 31, 1983, in an ...- Authors: Peter Winslow, Brion Graber
- Date: May 2012
- Competency: Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Public Policy
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Recent Cases on Changes from Erroneous Accounting Methods--Do They Apply to in Basis of Computing Reserves?
case were the sole shareholders of two Subchapter S corporations, India Music and HRI. Over the course ... clear that corrections to interest rate and mortality assump- tions are separate material items, but ...- Authors: Peter Winslow, Brion Graber
- Date: May 2012
- Competency: Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Public Policy