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Taxing Times May 2011 Volume 7, Issue 2
and yvonne s. fujimoto 26 A Conversation About IFRS By Christian Desrochers, Peter H. winslow and ... to the series of SEPPs under the Recapture Rule.17 Also, as is relevant for purposes of PLR 201051025 ...- Authors: Society of Actuaries
- Date: May 2011
- Publication Name: Taxing Times
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February 2020 issue of Taxing Times
accepted accounting principles (“GAAP”) financials, IFRS financials or the local insurance annual statement ... the entity itself in the active conduct analysis.17 A three-part test must be satisfied for this purpose: ...- Authors: Society of Actuaries
- Date: Feb 2020
- 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 2009 Volume 5, Issue 1
standards. International Financial Reporting Standard (IFRS) No. 4 (“Insurance Contracts”), dealing with accounting ... account- ing periods beginning on July 1, 2005. Under IFRS 4, Assessing the Transfer of Risk: An Actuarial ...- Authors: Society of Actuaries
- Date: Feb 2009
- Publication Name: Taxing Times
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Taxation Section, February 2014, Volume 10, Issue 1
recently issued IRS guidance in Revenue Ruling 2013-17 that should help insur- ers navigate the various ... Internal Revenue Service (“IRS”) issued Rev. Rul. 2013-17 and two sets of related Frequently Asked Questions ...- Authors: Society of Actuaries
- Date: Feb 2014
- Publication Name: Taxing Times
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Taxing Time - October 2012 - Vol. 8 Issue 3
T. Adney, bryan W. Keene and Joshua r. landsman 17 Recent Developments in statutory Deferred Tax accounting ... 2009, however, this number dropped to $7.01 billion.17 According to a 2011 report, the U.S. life settlement ...- Authors: Society of Actuaries
- Date: Oct 2012
- Publication Name: Taxing Times
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Taxing Times September 2010 Volume 6, Issue 3
Rules on American Financial By Richard N. Bush 17 Tapping a New Revenue Source— Congress Expands the ... where Craig Pichette will talk about tax aspects of IFRS. We are planning a Tax Reserve Seminar in March ...- Authors: Society of Actuaries
- Date: Sep 2010
- Publication Name: Taxing Times
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Taxing Times, September 2011, Volume 7, Issue 3
and International Financial Reporting Standards (IFRS) and how they might impact tax reserves, various ... 2010), appeal docketed, No. 10-3991 (6th Cir. Aug. 17, 2010). 4 CIGNA Corp. v. Commissioner, No. 13645-09 ...- Authors: Society of Actuaries
- Date: Sep 2011
- Publication Name: Taxing Times
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Taxing Times, Volume 14, Issue 3, October 2018
sense operating similar to GAAP, statutory and IFRS financial accounting standards. That is, the determination ... In United Fire Insurance Company v. Commissioner,17 the Seventh Circuit, in rejecting the Service argument ...- Authors: Society of Actuaries
- Date: Oct 2018
- Publication Name: Taxing Times
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Taxing Times newsletter
available, including these most recent titles: Episode 17: In the Beginning...Tax Accounting for Insurance ... in International Financial Reporting Standards (IFRS) on accounting for insurance contracts, the definition ...- Authors: Society of Actuaries
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Taxing Times, Volume 9 Issue 2
Frequently Asked Questions on section 1411 (“FAQs”).17 The FAQs address, among other topics, whether additional ... calculating “net gain” from dispositions of property. 17 See http://www.irs.gov/uac/Newsroom/Net-Invest ...- Authors: Society of Actuaries
- Date: May 2013
- Publication Name: Taxing Times