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  • Executive Orders on Regulatory Guidance Could Affect IRS Published Guidance
    Executive Orders on Regulatory Guidance Could Affect IRS Published Guidance The article summarizes ... of cash value, annuity contracts with long-term care riders, and captive insurance. This year, as in ...

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    • Authors: Mark S. Smith
    • Date: Oct 2017
    • Competency: Leadership>Change management; Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes
    IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance ... transfer risk are insurance policies even where the primary purpose of the contract is to transfer risk. For ...

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    • Authors: Kevin Owens, Gregory Stephenson
    • Date: May 2012
    • Competency: Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Case Study - Impact of Tax Cuts and Jobs Act 2017
    Case Study - Impact of Tax Cuts and Jobs Act 2017 An overall analysis and attribution analysis ... contracts were issued after TCJA was effective. The primary metrics used to measure profitability were profit ...

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    • Authors: Christopher Zuiker, Dylan Strother
    • Date: Sep 2018
    • Competency: Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance