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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 ...

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    • 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

  • Deferred Compensation Not Deductible in Unpaid LAE

    Deferred Compensation Not Deductible in Unpaid LAE The Internal Revenue Service “the Service” or “IRS” recently released Technical Advice Memorandum 200939019 “the TAM”. The TAM initially caused ...

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    • Authors: Deborah Walker, Yvonne Fujimoto, Mary Gillmarten
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Retiree medical

  • From The Editor - In This Issue

    From The Editor - In This Issue The Taxing Times editor discusses what is in the current issue as well as Obama adminstration tax proposals affecting the insurance industry such as notification ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy

  • Taxing Times newsletter

    Taxing Times newsletter Taxing Times -- Volume 11, Issue 2, June 2015 Tax accounting;Taxation;Life reserves;Taxes=Taxation, Acquisition Expenses, Deferred acquisition cost=DAC, Internal Revenue ...

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    • Authors: Society of Actuaries
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • Tax Update

    Tax Update Three tax-related articles of interest to those associated with smaller insurance companies. Accounting standards;Generally Accepted Accounting Principles=GAAP;Taxes=Taxation; 11238 11 ...

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    • Authors: Edward Robbins, Brian King
    • Date: Nov 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Tax accounting

  • IRS Applies Section 817(a) and (b) to a Nonlife Company: What Does It Mean?

    IRS Applies Section 817(a) and (b) to a Nonlife Company: What Does It Mean? This article discusses tax and accounting issues that arise under a recently-issued Chief Counsel Advice in which the ...

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    • Authors: Mark Smith, Charles Miller
    • Date: May 2014
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance

  • Rev. Rul. 2014-15: The Requirement of Risk Distribution, the Law of Unintended Consequences, and New Questions to Consider in Funding Retiree Health Benefits

    Rev. Rul. 2014-15: The Requirement of Risk Distribution, the Law of Unintended Consequences, and New Questions to Consider in Funding Retiree Health Benefits This article summarizes a recent ...

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    • Authors: Mark Smith
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: Taxing Times
    • Topics: Economics>Health economics; Financial Reporting & Accounting>Tax accounting

  • Identified Straddle Rules Fixed by Technical Corrections

    Identified Straddle Rules Fixed by Technical Corrections The recent Tax Technical Corrections Act of 2007, Pub. L. 110-172, signed into law on Dec. 29, 2007, includes a provision that permits a ...

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    • Authors: Peter Winslow
    • Date: May 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • What Does Textron Mean for Preserving the Confidentiality of Tax Accrual Workpapers?

    What Does Textron Mean for Preserving the Confidentiality of Tax Accrual Workpapers? Two relatively recent developments have heightened tax managers’ anxiety concerning the possible disclosure of ...

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    • Authors: Peter Winslow, Samuel A Mitchell
    • Date: May 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • Tax Aspects of Nonperforming Assets

    Tax Aspects of Nonperforming Assets Comparison of statutory and tax accounting rules in treatment of non-performing assets. Taxes=Taxation; 11549 9/1/2008 12:00:00 AM ...

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    • Authors: Peter Winslow, Samuel A Mitchell
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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