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ACLI Update
ACLI Update This update column from ACLI addresses the 2020 year-end spending and relief package with specific emphasis on its effect on the life insurance industry By Regina Rose, Mandana ...- Authors: Regina Y Rose, Mandana Parsazad
- Date: Mar 2021
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Life Insurance
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Thoughts from the Chair
This is a perspective of the upcoming year from the view of the Chair of the Council of the TaxationSection. Following the challenges from the past year and since the arrival of the pandemic, I ...- Authors: Erik Pronovost
- Date: Nov 2021
- Competency: Communication
- Publication Name: Taxing Times
- Topics: Actuarial Profession; Actuarial Profession>Best practices
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T3: TAXING TIMES TIDBITS
In PLR 202109001, the IRS ruled that a proposed assumption reinsurance transaction between related foreign parties changing the counterparty obligated to a domestic corporation (“Taxpayer”) under ...- Authors: Frederic Gelfond
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Reinsurance; Reinsurance>General reinsurance
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In Memoriam Edward L. Robbins, Jan. 2, 1940 – Dec. 28, 2020
In Memoriam Edward L. Robbins, Jan. 2, 1940 – Dec. 28, 2020 A memorial for a great tax actuary and colleague, Ed Robbins TAXING TIMES, August 2021 As this issue of TAXING TIMES goes to press, the ...- Authors: Kristin R Norberg
- Date: Jul 2021
- Competency: Leadership
- Publication Name: Taxing Times
- Topics: Actuarial Profession
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IRS Provides Important Guidance on Changes in Basis of Computing Reserves under Section 807(f)
IRS Provides Important Guidance on Changes in Basis of Computing Reserves under Section 807(f) This article summarizes IRS guidance on what constitutes a change in basis for computing life ...- Authors: Mark Smith
- Date: Mar 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy
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Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A The article discusses the impact of changes made to Internal Revenue Code Section 7702 by the ConsolidatedAppropriations Act, ...- 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
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The Impact of BEAT on U.S.-Foreign Affiliated Reinsurance
The Impact of BEAT on U.S.-Foreign Affiliated Reinsurance Enacted pursuant to the 2017 Tax Cuts and Jobs Act (TCJA) , the base erosion and anti-abuse tax (BEAT) is one of the most dramatic ...- Date: Dec 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Reinsurance
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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 Required Minimum Distributions IRS published final regulations on updated life expectancy and ...- Authors: Yaohua Zhou
- Date: Jul 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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ACLI Update Column
ACLI Update Column This update column from ACLI the “General Explanations of the Administration’s Revenue Proposals for Fiscal Year 2022” (Green Book). By Mandana Parsazad and Regina Rose TAXING ...- Authors: Mandana Parazad, Regina Y Rose
- Date: Aug 2021
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Life Insurance
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Taxation for M&A and Reinsurance, Part 2: Product Considerations
Taxation for M&A and Reinsurance, Part 2: Product Considerations The article focuses on the policyholder tax considerations specific to various types of contracts sold by life insurance ...- Authors: Jeffrey Stabach, Brian King, Philip Ferrari
- Date: Dec 2020
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy