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  • ACLI Update Column
    ACLI Update Column Update on accounting and capital/RBC issues subsequent to tax reform. Accounting standards;American Academy of Actuaries=AAA;Tax accounting;Taxes=Taxation;Risk-based ...

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    • Authors: Regina Y Rose, Mandana Parsazad, Paul S Graham, Pete Bautz
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Changes to the Computation of Tax Reserves under P.L. 115-97
    Changes to the Computation of Tax Reserves under P.L. 115-97 The article describes changes to the computation of tax reserves as a result of the Tax Cuts and Jobs Act. Tax accounting;Taxation; ...

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    • Authors: Jeffrey Stabach, Kristin R Norberg
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance>Reserves - Life Insurance
  • ACLI Update Column
    ACLI Update Column Update on tax reform 6442484799 10/1/2018 12:00:00 AM ...

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    • Authors: Regina Y Rose
    • Date: Oct 2018
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Discounted Unpaid Losses: A Rate or a Curve?
    Discounted Unpaid Losses: A Rate or a Curve? The article describes changes to the computation of discounted unpaid losses (claim reserves) as a result of the 2017 tax legislation.

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    • Authors: Kristin R Norberg
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Health & Disability
  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a) This dialogue discusses the history and purpose of section 811(a) and its historic role in the ...

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    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
    In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed? This article describes how there are many kinds of plans and arrangements under which qualified annuities ...

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    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Repealed: Corporate AMT and Three Insurance Tax Provisions
    Repealed: Corporate AMT and Three Insurance Tax Provisions A brief summary of these repealed provisions and associated transition rules follows. 6442483918 6/1/2018 12:00:00 AM ...

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    • Authors: Jean Baxley, Catherine Moore
    • Date: Jun 2018
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Overview of the Tax Cuts and Jobs Act: Major Changes
    Overview of the Tax Cuts and Jobs Act: Major Changes The article provides a summary of the 2017 Tax CUts and Jobs Act provisions that are most important to life insurance companies. Tax ...

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    • Authors: Surjya Mitra, Mark Smith, James Kress
    • Date: Jun 2018
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • IRS Updates Post-Age-100 Guidance
    IRS Updates Post-Age-100 Guidance The articles describes Revenue Procedure 2018-20, providing historical background as well as discussing the content of the new procedure. tax accounting;Product ...

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    • Authors: John Adney
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Product development - Life Insurance
  • Dividends Received Deduction—The Company Share (Proration): From a Hard Formula to an Easy One
    Dividends Received Deduction—The Company Share (Proration): From a Hard Formula to an Easy One Internal Revenue Code (I.R.C.) §§243–2461 provide that a corporation is allowed a percentage ...

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    • Authors: Stephen Baker
    • Date: Jun 2018
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
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