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Introduction to Pillars One and Two for Insurers
statements, typically prepared under US GAAP or IFRS. The MNE then must determine the net income included ... basis. The rules do not simply use the US GAAP or IFRS ETR for each country. Instead, the net income and ...- Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
- Date: Sep 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Global Perspectives
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Remembering Art Schneider
Remembering Art Schneider The Taxing Times Editorial Board acknowledges the invaluable contributions ... Chicago and Washington National Tax offices, and 17 years with Transamerica Life Insurance Company as ...
- Date: Oct 2023
- Competency: Leadership; Relationship Management
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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ACLI Update
to the OECD Pillar Two model rules with Examples.[17] ACLI engaged with GFIA to develop a comment letter ... e-erosion-model-rules-pillar-two-commentary.pdf [17] Examples may be found here: https://www.oecd.or ...
- Authors: Mandana Parazad, Regina Y Rose, Sarah Lashley
- Date: Sep 2022
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Health & Disability; Life Insurance
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Updated Life Expectancy and Distribution Period Tables: Final Regulations Issued for Determining Required Minimum Distributions
Updated Life Expectancy and Distribution Period Tables: Final Regulations Issued for Determining ... 72472 (Nov. 12, 2020) [2] 67 Fed. Reg. 18988 (Apr. 17, 2002) [3] 83 Fed. Reg. 45321 (Sept. 6, 2018) [4] ...
- Authors: Yaohua Zhou
- Date: Jul 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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The Impact of BEAT on U.S.-Foreign Affiliated Reinsurance
reduced by any reinsurance premiums paid or accrued.[17] The numerator of the base erosion percentage is ... definition of applicable taxpayer. [16] Reg. §1.59A-2(e). [17] Reg. §1.59A-2(d)(4). [18] Reg. §1.59A-2(e)(3)(ii)(F) ...
- Date: Dec 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Reinsurance
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In the Beginning... A Column Devoted to Tax Basics
first-time homebuyers or higher education expenses.[17] REQUIRED MINIMUM DISTRIBUTION RULES Both employer-based ... resource for learning the basics of IRA contributions. [17] I.R.C. § 72(t)(2)(E), (F). [18] There is a technical ...
- Authors: Michael L Hadley
- Date: Oct 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Plan design; Public Policy; Public Policy; Pensions & Retirement>Pension risk transfer
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Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
contracts entered into on and after June 21, 1988.[17] Why the Floor Interest Rates Needed to be Changed ... mortality charge rule of section 7702(c)(3)(B)(i). [17] See § 5012(e)(1) of the Technical and Miscellaneous ...
- Authors: Brian King, Craig R Springfield, Robert A Fishbein
- Date: Mar 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Whole life; Public Policy; Public Policy