1
-
3
of
3
results (0.42 seconds)
Sort By:
-
Conseqeunces of Insurance Business or Company Acquisitions
amortization regime for “section 197 intangibles.”17 If the reinsured contracts are subject to section ... $50, individual life insurance contracts worth $17, liabilities (tax reserves) of $50, and $20 of general ...- 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
American Taxpayer Relief Act of 2012—Active Financing Income Exception to Subpart F Article ... Congress finally enacted a two-year extension on Dec. 17, 2010, providing for retroactive applica- tion of ...- Authors: James Sabella, Edward Clabault
- Date: May 2013
- Competency: Results-Oriented Solutions>Actionable recommendations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
In the Beginning… A Column Devoted to Tax Basics The Taxation of Reinsurance Transactions
forward to offset future positive capitalization.17 No reduction of DAC for premiums written is allowed ... 13, 2015). 7 See ASC 340-30 and SSAP 61 Paragraph 17. 8 CCA 201503011 (January 1, 2015) which states ...- 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