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  • Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI?
    legislation, which is discussed later. Today, the primary interpretive questions involving Section 264(a) ... similar to those Congress had previously denied for direct premium payments. If the premiums themselves were ...

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    • Authors: Bryan W Keene, Mark Smith
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies
    In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life ... many other complications in practice, requiring care- ful attention to character (ordinary vs. capital) ...

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    • Authors: Kristin R Norberg
    • Date: Nov 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting