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In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations
In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations This article is an introduction to the principles of taxation of U.S. owned foreign insurance operations, such as controlled ...- Authors: Timothy Branch
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Global Perspectives>Multinational companies; Public Policy
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IRS Provides Relief for Late Rollovers with New Self-Certificate
IRS Provides Relief for Late Rollovers with New Self-Certificate This article discusses the self-certification procedure for late rollover contributions established by the IRS in Revenue ...- Authors: Michael Byro
- Date: Feb 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Public Policy
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From the Chair- Forward to 2017!
From the Chair- Forward to 2017! The Chairperson of the Taxation Section shares the section council's plans and goals for 2017 PBR;Taxes 6442474682 02/01/2017 06:00:00 ...- Authors: Donald Walker
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements
Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements The article summarizes several recent private letter rulings from the IRS addressing the "investor ...- Authors: Bryan W Keene, John Adney
- Date: Jun 2017
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Annuities>Investment strategy - Annuities; Annuities>Policyholder behavior - Annuities; Annuities>Variable annuities; Public Policy
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From the Chair Where We Go From Here
From the Chair Where We Go From Here The Chairperson of the Taxation Section discusses how the section will deal with changes to the US Tax Code. PBR;Taxation 6442478981 10/01/2017 05:00:00 ...- Authors: Donald Walker
- Date: Oct 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Getting Into the Act... Actuaries Address Tax Issues Head-On
Getting Into the Act... Actuaries Address Tax Issues Head-On Discusses why it is so important for actuaries to actively monitor evolving issues with taxation of life insurance companies and ...- Authors: James Reiskytl
- Date: Apr 2006
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Public Policy
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Experience Rating, Helvering vs. LeGierse, and COLI/BOLI Arrangements
Experience Rating, Helvering vs. LeGierse, and COLI/BOLI Arrangements Almost 65 years ago, the Supreme Court issued its opinion in Helvering v. Le Gierse, addressing when an arrangement should be ...- Authors: Kirk Van Brunt
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Revenue Ruling 2005-6: Guidanceon QABs under IRS Sections 7702and 7702A
Revenue Ruling 2005-6: Guidanceon QABs under IRS Sections 7702and 7702A On January 19, 2005, the Treasury Department and the Internal Revenue Service the “Service” responded to a life insurance ...- Authors: Application Administrator, Craig R Springfield, Joseph F McKeever
- Date: May 2005
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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COLI Update - Court Decides Xcel Had Insurable Interest In Broad-Based COLI and Sixth Circuit Overturns Taxpayer-Favorable Decision in Dow Chemical COLI Case
COLI Update - Court Decides Xcel Had Insurable Interest In Broad-Based COLI and Sixth Circuit Overturns Taxpayer-Favorable Decision in Dow Chemical COLI Case COLI products continue to be the focus ...- Authors: Frederic Gelfond, Susan Hotine, Peter Winslow
- Date: May 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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The Temporary And Limited Waiver Of The RMD Rules For 2009
The Temporary And Limited Waiver Of The RMD Rules For 2009 This article discusses the temporary waiver and how it provides only limited relief from the section 401a9 minimum distribution ...- Authors: Mark E Griffin
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Pensions & Retirement; Public Policy