Edition
Refine your search
  • {{result}}
Browse by Topic
or
Publication Browse
1 - 10 of 14 results (0.44 seconds)
Sort By:
  • Results of Tax Modeling Survey
    company-specific marginal rate which ranged from 17 percent (to reflect the small company deduction) ... carrybacks 17% 10-year spread under 807(f) 17% Separate Account Dividends Received Deduction 17% Tax ...

    View Description

    • Authors: Steven C Chamberlin
    • Date: Feb 2011
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Modeling & Statistical Methods; Modeling & Statistical Methods>Asset modeling; Modeling & Statistical Methods>Forecasting
  • 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 ...

    View Description

    • 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
  • Determining the Value of a LifeInsurance Contract: RevenueProcedure 2005-25
    Determining ... Positions Matthew M. Haaf and Ernest C. Achtien 17 Experience Rating, Helvering vs. Le Gierse, and ... 1989-1 C.B. 622, Question 10. 13 REG-126967-03, 2/17/04. 14 I.R.B. 2004-10. 446continued ...

    View Description

    • Authors: Christian J DesRochers
    • Date: Dec 2005
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • IRS Provides Relief for Late Rollovers with New Self-Certificate
    rollovers. With the publication of Rev. Proc. 2016-17, however, the IRS showed its intent was not to cre- ... the mental condition or incapacity of the taxpayer,17 or the erroneous advice of a financial advisor not ...

    View Description

    • Authors: Michael Byro
    • Date: Feb 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • 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 ...

    View Description

    • 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
  • 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 ...

    View Description

    • 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
  • Accountant/Tax Attorney Dialogue: Part III
    insurance contracts as life insurance contracts.17 Might there be circum- stances where the issuer of ... and distribution is MARCH 2016 TAXING TIMES | 17 identifying the person (or entity) that has the ...

    View Description

    • Authors: Peter Winslow, Susan Hotine, John Adney, Mark Smith, Sheryl Flum
    • Date: Mar 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • Options for Inclusion of Stochastic Reserves
    do permit company-specific assumptions to govern,17 as well as other statements in the legislative history ... H.R. Rep. No. 98-432, pt. 2, at 599–600 (1984). 17 E.g., I.R.C. § 807(d)(2)(C) permitting adjustments ...

    View Description

    • Authors: Peter Winslow
    • Date: Mar 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • Subchapter L: Can You Believe It?
    interpretation of those factors should be considered.17 Unfortunately, we are not told how to determine ... at 366. 16 Technical Advice Memorandum 200448046. 17 See Joint Comm. Tax’n, JCS-41-84, General Explanation ...

    View Description

    • Authors: Peter Winslow
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • 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); ...

    View Description

    • 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
    • Per Page: