1 - 10 of 15 results (0.37 seconds)
Sort By:
  • Time to Say Goodbye to the 1980 CSO Mortality Table
    Time to Say Goodbye to the 1980 CSO Mortality Table Discusses how companies must ensure that significant and necessary product development, and administrative and compliance system changes, have ...

    View Description

    • Authors: Brian King, Craig R Springfield
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance
  • ACLI Update
    ACLI Update Changes to AG 43 and what that might mean for tax purposes. Also, summary of IRS Notice 2016-63 (provides safe harbor tax guidance on use of 2017 CSO tables). PBR;Taxes;Annuity ...

    View Description

    • Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Influence decisions
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves
    The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves Section 807d of the IRC provides that the deductible reserve for a life insurance contract is the greater of net surrender ...

    View Description

    • Authors: Peter Winslow, Samuel A Mitchell
    • Date: Sep 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
  • Conversation with Sheryl Flum
    Conversation with Sheryl Flum An interview with Sheryl Flum, chief, Branch 4, IRS Office of Associate Chief Counsel (Financial Institutions and Products) at the Internal Revenue Service, ...

    View Description

    • Authors: Society of Actuaries
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Thought leadership
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • XXX Reserve Funding is Debt for Federal Tax Purposes
    XXX Reserve Funding is Debt for Federal Tax Purposes This article discusses XXX reserve financing, one of the most common life insurance industry capital markets funding transactions. Capital ...

    View Description

    • Authors: Arthur C Schneider, Seth L Rosen
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Reserves - Life Insurance; Public Policy
  • Taxation Section Webcast: "Federal Income Tax Issues Every Company Must Consider under Life PBR"
    Taxation Section Webcast: "Federal Income Tax Issues Every Company Must Consider under Life PBR" On June 10, 2016, the Taxation Section hosted a webcast entitled “Federal Income ...

    View Description

    • Authors: Peter Winslow, Mark Smith, Kristin R Norberg
    • Date: Oct 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • ACLI Update Column
    ACLI Update Column Update from the ACLI about its continued contact with Treasury relating to AG VACARVM and Life PBR. Annuity reserves;Life reserves;Principles-based reserves=PBR;Variable ...

    View Description

    • Authors: Bill Elwell
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • NAIC Proposal for Mortality under Pre-Need Life Insurance
    NAIC Proposal for Mortality under Pre-Need Life Insurance Draft Pre-Need Model proposed by National Association of Insurance Commissioners, NAIC, is analyzed from tax standpoint of both insurers, ...

    View Description

    • Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Alison L Reynolds
    • Date: May 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • T3: Taxing Times Tidbits - Is the IRS Saying that Class Action Damagesare not Subject to IRC section 72?
    T3: Taxing Times Tidbits - Is the IRS Saying that Class Action Damagesare not Subject to IRC section 72? One of the significant tax benefits of a life insurance contract is that, for purposes of ...

    View Description

    • Authors: Susan Hotine, Peter Winslow
    • Date: May 2005
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Reserves - Life Insurance; Public Policy
  • Removal of Profit/Loss Separation Rule from Life/Nonlife Regulations Eliminates Tax Issue from SecuritizingTriple-X Business
    Removal of Profit/Loss Separation Rule from Life/Nonlife Regulations Eliminates Tax Issue from SecuritizingTriple-X Business Recently, the IRS eliminated one of the more amorphous tax rules that ...

    View Description

    • Authors: Michael A Bell
    • Date: Sep 2006
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Reserves - Life Insurance; Public Policy; Reinsurance>Life reinsurance