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The Impact of IRS Schedule M-3 onInsurance Companies
The Impact of IRS Schedule M-3 onInsurance Companies Year 2004 marked the first tax-filing year that certain corporate taxpayers were required to file the newly created IRS Schedule M-3–designed ...- Authors: Amy Lewis, Ernest C Achtien
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses
Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses This article is a discussion about the life settlement industry and the tax considerations for ...- Authors: Frederic Gelfond
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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Letter to the Editor
Letter to the Editor This letter discusses answers to the question “Is Homogeneity Required to Qualify as Insurance?” Corporate finance;Internal Revenue Service=IRS;Taxes=Taxation; 11575 5/1/2009 ...- Authors: Timothy K Collins
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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ACLI Update: Update on Noncoordinated Benefits
ACLI Update: Update on Noncoordinated Benefits Discussion of recent developments in the taxation of noncoordinated benefits such as fixed indemnity, hospital indemnity, and specified disease ...- Authors: Sarah Lashley, Regina Y Rose, Mandana Parsazad
- Date: Oct 2023
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Health & Disability; Health & Disability>Accident insurance; Health & Disability>Critical illness insurance; Health & Disability>Health care quality; Health & Disability>Health insurance; Public Policy; Public Policy; Public Policy; Public Policy; Health & Disability>Affordable Care Act (ACA)
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Inclusive Insurance in Central and Southern Europe: An Interview With Renata De Leers
Inclusive Insurance in Central and Southern Europe: An Interview With Renata De Leers A description about current efforts of several Central and Southern Europen countries to improve penetration ...- Authors: Carlos Arocha
- Date: Nov 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Economics
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Blue Book Blues: The Supreme Court Discounts the Value of the Joint Committee's Blue Books in U.S. v. Woods
Blue Book Blues: The Supreme Court Discounts the Value of the Joint Committee's Blue Books in U.S. v. Woods The article discusses the role played by the "Blue Books" issued ...- Authors: John Adney
- Date: May 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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What Are the Sources of the Federal Tax Law?
What Are the Sources of the Federal Tax Law? The article reviews the creation and interpretation of federal tax law, with specific application to the life insurance industry taxes;life insurance; ...- Authors: John Adney
- Date: May 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Public Policy
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From the Editor
From the Editor Our third issue of Taxing Times arrives just as 2005 is coming to an end. Reflecting back on this past year, I am amazed and pleased with how much the Taxation Section has ...- Authors: Brian King
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession
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A Practical Guide for Determining Whether a Section 338h10 Election Should Be Made for a Target Insurance Company
A Practical Guide for Determining Whether a Section 338h10 Election Should Be Made for a Target Insurance Company This article discusses the Section 338h10 election on the disposition of an ...- Authors: Lori J Jones
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures
Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures This article discusses a new procedure for correcting inadvertent failures to satisfy the diversification requirements ...- Authors: Bryan W Keene, Joseph F McKeever
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Life Insurance; Public Policy