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  • Administration of the "Material Change" Rules: Meeting the Challenge

    Administration of the "Material Change" Rules: Meeting the Challenge This article is a companion to “They Go Bump in the Night: Life Insurance Policies and the Law of Material Change,” ...

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    • Authors: Christian J DesRochers, Brian King
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance

  • AG 38, ULSG and the Spirit of XXX

    AG 38, ULSG and the Spirit of XXX An extensive look at Actuarial Guideline 38, "The Application of the Valuation of Life Insurance Policies Model Regulation." Life ...

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    • Authors: Kristin R Norberg
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance

  • IRS Issues Ruling Applying Diversification Rules to Illiquid Funds

    IRS Issues Ruling Applying Diversification Rules to Illiquid Funds Discussion of the March 1, 2013 Internal Revenue Service (“IRS”) release of PLR 201309011, which addresses the application of ...

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    • Authors: Bryan W Keene, Alison R Peak
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting

  • Taxing Times Tidbits

    Taxing Times Tidbits Tax code tidbits Tax accounting;Taxation 6442463194 6/1/2015 12:00:00 AM ...

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

  • APPEALS COURT AFFIRMS DISTRICT COURT RULING IN VALIDUS CASE—§ 4371 EXCISE TAX INAPPLICABLE ON FOREIGN- TO-FOREIGN TRANSACTIONS

    APPEALS COURT AFFIRMS DISTRICT COURT RULING IN VALIDUS CASE—§ 4371 EXCISE TAX INAPPLICABLE ON FOREIGN- TO-FOREIGN TRANSACTIONS A summary of a recent U.S. District Court decision regarding ...

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    • Date: Nov 2015
    • Competency: External Forces & Industry Knowledge>General business skills
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • VM-20 Deterministic Reserves in Federally Prescribed Reserves

    VM-20 Deterministic Reserves in Federally Prescribed Reserves Consideration of the deterministic gross premium reserve component of PBR Tax Accounting;Taxes 6442469772 6/1/2016 12:00:00 AM ...

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    • Authors: Peter Winslow
    • Date: Jun 2016
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • Significant LB&I Examination Developments

    Significant LB&I Examination Developments Article discusses recent changes in the IRS LB&I Division's examination practices and approach that may affect the work-flow of ...

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    • Authors: Samuel A Mitchell
    • Date: Oct 2016
    • Competency: External Forces & Industry Knowledge>General business skills
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • In the Beginning…A Column Devoted to Tax Basics Tax DAC

    In the Beginning…A Column Devoted to Tax Basics Tax DAC This article discusses the complexities of such a simple statement as well as highlight certain differences between tax and book treatment ...

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    • Authors: Stephen Baker
    • 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

  • Taxing Times Tidbits - The Benefit of the Bargain: IRS Challenges to Settlement Allocations

    Taxing Times Tidbits - The Benefit of the Bargain: IRS Challenges to Settlement Allocations This article discusses the important lessons for insurance companies that participate in drafting ...

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    • Authors: Kevin T. Leftwich
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • From the Editor: To our Readers

    From the Editor: To our Readers A brief discussion of the articles included in the February 2013 issue of Taxing Times. Taxation;Principles-based reserves 4294995689 2/1/2013 12:00:00 AM ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
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