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  • Recent Developments on Policyholder Dividend Accruals

    Recent Developments on Policyholder Dividend Accruals Many life insurance companies that issue participating policies follow business practices that they argue allow them a deduction for tax ...

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    • Authors: Peter Winslow, Brion Graber
    • Date: May 2012
    • Competency: Strategic Insight and Integration>Effective decision-making
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Note from the Editor

    Note from the Editor A statement about the article peer-review process for the newsletter, and a disclaimer about interpreting any article content as tax, legal, or other advice. Taxes=Taxation; ...

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    • Authors: Christian J DesRochers
    • Date: May 2011
    • Competency: Communication
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting
  • Recent Guidance Involving the Taxation of Life Settlement Transactions

    Recent Guidance Involving the Taxation of Life Settlement Transactions A discussion of new IRS rulings with respect to the taxation of life settlement transactions. Capital gains;Internal Revenue ...

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    • Authors: Frederic Gelfond, Yvonne Fujimoto
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Protected Cell Series LLC Arrangements Should Consider Segregation Of Corporate Earnings And Liquidation Rights

    Protected Cell Series LLC Arrangements Should Consider Segregation Of Corporate Earnings And Liquidation Rights This article summarizes the government guidance for protected cells in the ...

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    • Authors: Lynlee C Baker
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • ACLI Update

    ACLI Update Highlights of recent American Council of Life Insurers (ACLI) activities Principle-based reserves=PBR;Life insurance;National Association of Insurance Commissioners=NAIC;Internal ...

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    • Authors: Pete Bautz
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Term life; Public Policy
  • Many Hands Make Light Work

    Many Hands Make Light Work Highlights of recent activities of the Taxation Section Taxes=Taxation;Professional development=PD;Tax accounting;Life insurance 6442451614 10/1/2013 12:00:00 AM ...

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    • Authors: Mary Caramagno
    • Date: Oct 2013
    • Competency: Professional Values>Practice expertise; Relationship Management>Team leadership
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional development; Financial Reporting & Accounting>Tax accounting; Public Policy
  • Update: IRS Issues Guidance Regarding the 2 Percent De Minimis Exception Under IRC Section 162(M)(6)

    Update: IRS Issues Guidance Regarding the 2 Percent De Minimis Exception Under IRC Section 162(M)(6) Updated discussion of IRS Proposed Regulations under Section 162(m)(6), their potential impact ...

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    • Authors: Daniel Stringham
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Health insurance; Public Policy
  • ACLI Update

    ACLI Update An update from the ACLI staff to keep readers informed about the organization's work on tax issues affecting the life insurance industry. standard nonforfeiture law;taxation; ...

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    • Authors: Pete Bautz, Mandana Parsazad, Walter Welsh
    • Date: May 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
  • Best Practices for Actuaries Collaborating with Accountants

    Best Practices for Actuaries Collaborating with Accountants Insights from chief accounting, legal and tax actuary on best practices for collaboration on product development and financial ...

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    • Authors: Sheryl Flum, Jacqueline Yang, Rena Kuliyeva
    • Date: Feb 2017
    • Competency: Leadership>Influence; Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Best practices; Financial Reporting & Accounting>Tax accounting
  • Subchapter L: Can You Believe It?

    Subchapter L: Can You Believe It? Prevailing Standard Mortality and Morbidity Tables May Be Adjustable for Tax Reserves PBR;Taxes;Tax Accounting 6442474683 2/1/2017 12:00:00 AM ...

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    • Authors: Peter Winslow
    • Date: Feb 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting