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Treading Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves
dates to the early years of the Federal income tax.17 However, it does “not apply to any item for which ... IRC section 461(h)(4). See also Regs. 1.451-1(a). 17 The “all events” test originated in a 1926 case related ...- Authors: Christian J DesRochers, Douglas N Hertz
- Date: May 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance