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  • GI PD Opportunities Update

    GI PD Opportunities Update The following is a listing of professional development (PD) opportunities with significant general insurance (GI) relevant content that were offered by the SOA in 2018 ...
    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: General Insurance Insights
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Pricing/ratemaking - General Insurance; General Insurance (Property & Casualty)>Reserves - General Insurance
  • Tax Considerations in Actuarial Projections

    Tax Considerations in Actuarial Projections This article discusses the importance of refining projected tax cash flows when making actuarial projections. It addresses specifically operating loss ...

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    • Authors: Edward Robbins, Stephen Baker
    • Date: Dec 2011
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting
  • IRS Chief Counsel Advice Addresses Interest Rate Election for Life Insurance Reserves

    IRS Chief Counsel Advice Addresses Interest Rate Election for Life Insurance Reserves Discusses the CCA 201939003 and the conclusions that were made and the impacts it has on a taxpayer's ability ...

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    • Authors: Brien Alvino, Mark Smith
    • Date: Feb 2020
    • Competency: Results-Oriented Solutions
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
  • T3: TAXING TIMES Tidbits

    T3: TAXING TIMES Tidbits Discussions on CIGNA, SEPP failure, investor control, tacking rule, and split-dollar life insurance arrangement are featured. Taxation 4294995698 2/1/2013 12:00:00 AM ...

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    • Authors: Peter Winslow, Mark E Griffin, Susan Hotine, Lori Jones, Erinn Madden, Deborah Walker
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Taxing Times, Volume 13, Issue 2, June 2017

    Taxing Times, Volume 13, Issue 2, June 2017 Read the June 2017 issue of Taxing Times published by the The Taxation Section. Newsletters provide practical information for the working actuary, ...

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    • Authors: Society of Actuaries
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Executive Orders on Regulatory Guidance Could Affect IRS Published Guidance

    Executive Orders on Regulatory Guidance Could Affect IRS Published Guidance The article summarizes Executive Orders from early in the Trump Administration that could affect the ability of IRS to ...

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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
  • Tax Reform Impacts on Life Insurance Pricing and Profitability

    Tax Reform Impacts on Life Insurance Pricing and Profitability Illustrative impacts on new business profitability of the 2017 Tax Cuts and Jobs Act for a variety of different life and annuity ...

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    • Authors: Craig Reynolds, Casey Malone, Paul Fedchak, Curtis Matthew Clingerman
    • Date: Jun 2018
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Product Matters!
    • Topics: Financial Reporting & Accounting>Tax accounting
  • The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System

    The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System This article discusses the implications of a principle-based reserve PBR system with respect to ...

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    • Authors: Application Administrator, Joseph F McKeever
    • Date: May 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
  • NAIC Proposal for Mortality under Pre-Need Life Insurance

    NAIC Proposal for Mortality under Pre-Need Life Insurance Draft Pre-Need Model proposed by National Association of Insurance Commissioners, NAIC, is analyzed from tax standpoint of both insurers, ...

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    • Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Alison L Reynolds
    • Date: May 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • ACLI Update - ACLI Asks Treasury to Review Several Insurance Tax Regulations Pursuant to President Obama's Executive Order on Regulatory Reform

    ACLI Update - ACLI Asks Treasury to Review Several Insurance Tax Regulations Pursuant to President Obama's Executive Order on Regulatory Reform A discussion about the request filed by the ...

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    • Authors: Walter Welsh, Mandana Parsazad
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Tax accounting