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  • Then and Now
    Then and Now The author uses a reprint of an article from the very first edition of the “News ... jurisdictions, we need to concern ourselves with IFRS, Solvency II, ORSA, PBR, and a host of other issues ...

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    • Authors: Paula Hodges
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Public Policy
  • Are Reserves for Bad Faith Claims Deductible by a Life Insurance Company?
    TAXING TIMES MAY 2013 MAY 2013 TAXING TIMES | 17 CONTINUED ON PAGE 18 To the extent not inconsistent ... Issues Working Group issued INT 03-17 dealing with ECOs. INT 03-17 con- cludes that claims-related ECOs ...

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    • Authors: Peter Winslow
    • Date: May 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • 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 ... technical difficulties. Ad- JUNE 2016 TAXING TIMES | 17 ministratively, the CFC or U.S. parent company ...

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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
  • Changes to the Computation of Tax Reserves under P.L. 115-97
    insurance contracts JUNE 2018 TAXING TIMES | 17 issued in 2018, the rates are marked “N/A” with ... with respect to a modified guaranteed contract.”17 However, I.R.C. §807(d)(2)(B) no longer exists.

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    • Authors: Jeffrey Stabach, Kristin R Norberg
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance>Reserves - Life Insurance
  • IRS Issues Ruling Applying Diversification Rules to Illiquid Funds
    IRS Issues Ruling Applying Diversification Rules to Illiquid Funds Discussion of the March 1, 2013 ... largest as- set = 61% 55% limit = yes Asset #2 $150 17% top 2 as- sets = 78% 70% limit = yes Asset #3 ...

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    • Authors: Bryan W Keene, Alison R Peak
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
  • Administration of the "Material Change" Rules: Meeting the Challenge
    Administration of the "Material Change" Rules: Meeting the Challenge This article ... contracts. In Chief Counsel Advice 200805022 (Aug. 17, 2007) (the “CCA”), the IRS essentially concluded ...

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    • 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
  • Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap
    Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap Actuary/accountant/tax ... themselves. Stay tuned! OCTOBER 2013 TAXING TIMES | 17 END NOTES 1 2013-14 I.R.B. 743. 2 Notice ...

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    • Authors: Edward Robbins, Mark Smith, Peter Winslow
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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