Announcement: SOA releases passing candidate numbers for May 2021 Exam SRM.

1 - 8 of 8 results (0.55 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
  • February 2020 issue of Taxing Times
    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: Society of Actuaries
    • Date: Feb 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
  • 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) ...

    View Description

    • Date: Dec 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Reinsurance
  • Final Regulations Under Sections 101 and 6050Y
    responsible for administering the life insurance contract.17 Thus, indem- nity reinsurers that do not administer ... to apply only to FEBRUARY 2020 TAXING TIMES | 17 contracts issued on or before Dec. 31, 1984. Presumably ...

    View Description

    • Authors: Craig R Springfield, Kristin R Norberg
    • Date: Feb 2020
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • 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
  • IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts
    income tax purposes before and after the “transfer.”17 As a result, Grantor does not treat the transfer ... 6110(k)(3). 15 H.R. Rep. No. 99-426, at 971. 16 Ibid. 17 See, e.g., Rev. Rul. 2007-13, 2007-1 C.B. 684 (concluding ...

    View Description

    • Authors: Eric Lanning, Bryan W Keene
    • Date: Nov 2020
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities; Annuities>Individual annuities; Annuities>Marketing and distribution - Annuities; Annuities>Payout annuities; Public Policy; Annuities>Deferred annuities
  • Taxing Times, June 2020
    Taxing Times, June 2020 Read the June 2020 issue of Taxing Times published by the Taxation Section. ... the proposed regulations. (See letter, page 19.) 17 The proposed regulations take the position that the ...

    View Description

    • Authors: Society of Actuaries
    • Date: Jun 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • New Regulations Provide Guidance on Computation and Reporting of Reserves
    New Regulations Provide Guidance on Computation and Reporting of Reserves The article ... Conference Report at 479; see also Blue Book at 236-237. 17 P.L. 98-369. 18 85 Fed. Reg. 18502 (April 2, 2020) ...

    View Description

    • Authors: Mark Smith, Arthur Schneider
    • Date: Nov 2020
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Life Insurance>Reserves - Life Insurance