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Proposed Regulations on Reporting Requirements for Transfers for Value of Life Insurance Contracts
Proposed ... Reporting Requirements for Transfers for Value of Life Insurance Contracts This article discusses new ... definition of a reportable policy sale. taxes, life settlements 11/13/2019 12:00:00 AM ...- Authors: Society of Actuaries
- Date: Nov 2019
- Competency: Communication; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Taxing Times
Tax Basics Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI? By Bryan ... TIMES Tidbits 18 Taxation Section Membership Survey Results By Tony R. Litterer and Tom Edwalds 22 ...- Authors: Society of Actuaries
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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Taxing Times, February 2011, Volume 7, Issue 11
new law applies to partial annuitizations under life insurance contracts and endow- ment contracts, in ... on our Past Success By Steven C. Chamberlin 10 Life Beyond 100: Rev. Proc. 2010-28 Finalizes the “Age ...- Authors: Society of Actuaries
- Date: Feb 2011
- Publication Name: Taxing Times
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October 2016 Taxing Times
Income Tax Issues Every Company Must Consider under Life PBR” By Kristin R. Norberg, Mark S. Smith, and ... to provide timely and informative information on life insurance taxation. It is continually recognized ...- Authors: Society of Actuaries
- Date: Oct 2016
- Publication Name: Taxing Times
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Taxing Times, October 2020
conjectures about where things are headed. The COVID-19 pandemic has been a disruption unlike any other ... containing recommendations for guidance on various life insurance company and product taxation matters ...- Authors: Society of Actuaries
- Date: Oct 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession
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Taxing Times, Volume 13, Issue 1, February 2017
Subchapter L: Can You Believe It? Prevailing Standard Mortality and Morbidity Tables May Be Adjustable for ... As tax actuaries, looking back at the history of life insurance taxation in the United States, we can ...- Authors: Society of Actuaries
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Taxing Times September 2010 Volume 6, Issue 3
all the activity surrounding reserving changes for life insurance and variable annui- ties, tax reserve ... reserves in these product lines are treated as “life insurance reserves” and thus subject to recomputation ...- Authors: Society of Actuaries
- Date: Sep 2010
- Publication Name: Taxing Times
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Taxation Section, February 2013, Volume 9, Issue 1
Guideline XXXVIII (The Application of the Valuation of Life Insurance Policies Model Regulation, herein referred ... Commissioners’ (NAIC’s) Life and Health Actuarial Task Force (since renamed the Life Actuarial Task Force ...- Authors: Society of Actuaries
- Date: Feb 2013
- Publication Name: Taxing Times
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Taxing Times February 2009 Volume 5, Issue 1
International Tax Considerations for Investors in Life Settlement Businesses by Frederic J. Gelfond ______________15 ... methodology. Background While the introduction of life insurance prin- ciple-based statutory reserve requirements ...- Authors: Society of Actuaries
- Date: Feb 2009
- Publication Name: Taxing Times
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Taxing Times, February 2012, Volume 8, Issue 1
Nonforfeiture Law: Trouble Ahead for Traditional Life Insurance? By Benjamin J. Yahr and Christian ... little things in life when we don’t have them. Getting back to the business of life insurance taxation ...- Authors: Society of Actuaries
- Date: Feb 2012
- Publication Name: Taxing Times