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Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III
Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III Dialogue between Peter Winslow, a tax attorney, and Edward Robbins and Christian DesRochers, tax ...- Authors: Christian J DesRochers, Edward Robbins, Peter Winslow
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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New IRS Letter Ruling Provides Guidance on Substantially Equal Periodic Payments from Immediate Variable Annuities
New IRS Letter Ruling Provides Guidance on Substantially Equal Periodic Payments from Immediate Variable Annuities Summarizes IRS private letter ruling PLR 200818018, released Jan. 29, 2008, ...- Authors: Application Administrator, Bryan W Keene, Alison L Reynolds
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Payout annuities
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Separate Account Dividends Received Deduction
Separate Account Dividends Received Deduction Status update on the Separate Account Dividends Received Deduction, SADRD. Financial reporting;Taxes=Taxation; 11505 09/01/2008 05:00:00 ...- Authors: Stephen Baker, Gregory Stephenson
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Taxing Times February 2009 Supplement
Taxing Times February 2009 Supplement February 2009 Supplement to the Taxation Section newsletter, Taxing Times 11561 02/01/2009 06:00:00 ...- Authors: Society of Actuaries
- Date: Feb 2009
- Publication Name: Taxing Times
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Insurance Transfer Pricing: Issues For Life Reinsurance Transactions
Insurance Transfer Pricing: Issues For Life Reinsurance Transactions This article describes the transfer pricing rules applicable to life reinsurance transactions generally, and then outlines a ...- Authors: Christian J DesRochers
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Reinsurance
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ACLI Update
ACLI Update This article summarized the Administration's proposals for new tax revenues in 2010 with respect to insurance and offers the ACLI viewpoint. Internal Revenue Service=IRS;Life ...- Authors: Bill Elwell, Mandana Parsazad
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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From the Editor – New Editorial Board
From the Editor – New Editorial Board An announcement of the new editorial board members of the newsletter, TAXING TIMES, and the role they play in the development of articles for the newsletter.- Authors: Brian King
- Date: May 2010
- Competency: Communication
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional associations
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Uncertainty Remains in Tax Reserve Assumptions for Guaranteed Renewable and Noncancellable Health Insurance
Uncertainty Remains in Tax Reserve Assumptions for Guaranteed Renewable and Noncancellable Health Insurance A discussion of the issues to be considered for computing tax reserves relating to ...- Authors: Edward Robbins, Peter Winslow
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Health & Disability; Public Policy
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T3: Taxing Times Tidbits
T3: Taxing Times Tidbits Tidbits relate to contingent deferred annuities, wellness benefits in qualified long-term care contracts, and reactivating the active financing exception for insurance ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Biruta P Kelly
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Guaranteed living benefits; Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance
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FATCA and Insurance – Fundamental Questions Remain Unanswered as Compliance Deadline Approaches
FATCA and Insurance – Fundamental Questions Remain Unanswered as Compliance Deadline Approaches Discusses the impact of the Foreign Account Tax Compliance Act, FATCA, on U.S. insurance industry.- Authors: Frederic Gelfond, Mary Gillmarten
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting