Announcement: SOA releases April 2022 Exam PA passing candidate numbers.
Announcement: SOA congratulates the new ASAs and CERAs for June 2022.

1 - 2 of 2 results (0.75 seconds)
Sort By:
  • Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies
    accepted accounting principles (“GAAP”) financials, IFRS financials or the local insurance annual statement ... the entity itself in the active conduct analysis.17 A three-part test must be satisfied for this purpose: ...

    View Description

    • Authors: Jay Riback, Jean Baxley
    • Date: Feb 2020
    • Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Finance & Investments; Finance & Investments>Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
  • Proposed Regulations on Ownership Change Present Issues for Insurance Companies
    Proposed Regulations on Ownership Change Present Issues for Insurance Companies This article ... the proposed regulations. (See letter, page 19.) 17 The proposed regulations take the position that the ...

    View Description

    • Authors: Samuel A Mitchell, Arthur C Schneider
    • Date: Jun 2020
    • Competency: Strategic Insight and Integration
    • Publication Name: Taxing Times
    • Topics: Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting