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  • The Scope of Reserve Valuation Rules Used to Compute Life Insurance Reserves Defined In Section 816(b)
    experience upon which to construct a reasonable table)”17 to determine active lives reserves and various other ... (4th edition) 159 (2006). 16 1989-1 C.B. 213. 17 Id. at 214. 18 Id. The ruling cited S. Rep. No ...

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    • Authors: Emanuel Seth Burstein
    • Date: Feb 2018
    • Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • ACLI Update
    ACLI Update Update on tax legislation and legislation-related materials relating to life insurers. ... the Bill reduces the corporate income tax rate to 17 percent. Individual income tax rates are reduced ...

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    • Authors: Mandana Parsazad, Pete Bautz, Regina Y Rose
    • Date: Jun 2017
    • Competency: Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
  • 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
  • How the Supreme Court Decision on DOMA in U.S. v. Windsor Affects Life Insurance Products
    How the Supreme Court Decision on DOMA in U.S. v. Windsor Affects Life Insurance Products On June ... issue of TAXING TIMES to discuss Rev. Rul. 2013-17 and two sets of Frequently Asked Questions (“FAQs”) ...

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    • Authors: Mark E Griffin
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Term life; Public Policy
  • Best Practices for Actuaries Collaborating with Accountants
    Best Practices for Actuaries Collaborating with Accountants Insights from chief accounting, legal ... company does not have FEBUARY 2017 TAXING TIMES | 17 the operation of the business. There used to be ...

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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
  • A Tax Like No Other: The Health Insurer Fee
    reduced by assumption reinsurance premi- ums ceded.17 By expressly excluding in- demnity reinsurance ... 71481 (Nov. 29, 2013). 16 Treas. Reg. § 57.2(k). 17 Treas. Reg. § 57.2(k). 18 PPACA § 9010(b)(2)(A); ...

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    • Authors: Mersini Keller
    • Date: Oct 2015
    • Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Health & Disability>Health insurance; Health & Disability>Health risks; Public Policy
  • Guideline Premium Forceouts
    Guideline Premium Forceouts This article describes the potential effects of a Guideline Premium ... anti-selection risk. FEBRUARY 2018 TAXING TIMES | 17 This reduction in the face amount then triggers ...

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    • Authors: Lawrence Hersh
    • Date: Feb 2018
    • Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life
  • Taxing Times | February 2018 | Volume 14, Issue 1
    Taxing Times | February 2018 | Volume 14, Issue 1 Read the February 2018 issue of Taxing Times published ... anti-selection risk. FEBRUARY 2018 TAXING TIMES | 17 This reduction in the face amount then triggers ...

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    • Authors: Society of Actuaries
    • Date: Feb 2018
    • Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times