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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; ...- 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
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Conseqeunces of Insurance Business or Company Acquisitions
Conseqeunces of Insurance Business or Company Acquisitions Description of general tax consequences of purchasing an insurance company, either through buying the assets or buying the stock. Taxes= ...- 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
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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.- 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
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Capitalization of Certain Policy Acquisition Expenses
Capitalization of Certain Policy Acquisition Expenses Capitalization of Certain Policy Acquisition Expenses - Changes under the Tax Cuts and Jobs Act. acquisition expenses;Taxes=Taxation ...- Authors: Daniel Stringham
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: General Insurance (Property & Casualty)>Expenses - General Insurance
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IRS’s Proposed LRD Rules for Nonlife Reserves are Out
IRS’s Proposed LRD Rules for Nonlife Reserves are Out A summary and analysis of REG-103163-18, the proposed regulations providing guidance for property-casualty loss reserve discounting (LRD) ...- Authors: Jay Riback
- Date: Mar 2019
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance
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Final Regs on Discounting Cancellable A&H (and Property-Casualty) Claim Reserves Under § 846
Final Regs on Discounting Cancellable A&H (and Property-Casualty) Claim Reserves Under § 846 On June 17, 2019, the Internal Revenue Service published Final Regulations implementing changes ...- Authors: Gregory K Oyler
- Date: Nov 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: General Insurance (Property & Casualty); General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance; Life Insurance>Reserves - Life Insurance
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TCJA’s NOL Changes and Their Potential Impact on Reinsurance Transactions
TCJA’s NOL Changes and Their Potential Impact on Reinsurance Transactions This article focuses on the TCJA’s changes to the provisions for net operating losses (“NOLs”) and highlights some of the ...- Authors: ELI KATZ, Lauren Allen
- Date: Nov 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: General Insurance (Property & Casualty)