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From the Chair - Where Would We Be Without Volunteers?
From the Chair - Where Would We Be Without Volunteers? Chairperson's article highlighting the value of volunteers to the Taxation Section. Taxation 4294997336 05/01/2013 05:00:00 ...- Authors: Mary Caramagno
- Date: May 2013
- Competency: Communication>Oral communication
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional development
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American Taxpayer Relief Act of 2012—Active Financing Income Exception to Subpart F
American Taxpayer Relief Act of 2012—Active Financing Income Exception to Subpart F Article describes the current and possible future implications of the recent extension of several tax ...- Authors: James Sabella, Edward Clabault
- Date: May 2013
- Competency: Results-Oriented Solutions>Actionable recommendations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Are Reserves for Bad Faith Claims Deductible by a Life Insurance Company?
Are Reserves for Bad Faith Claims Deductible by a Life Insurance Company? The article suggests that the case of State Farm Mutual Automobile Ins. Co. v. Commissioner, 698 F.3d 357 (7th Cir.- Authors: Peter Winslow
- Date: May 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Taxing Times - Oct 2013
Taxing Times - Oct 2013 Taxing Times, the newsletter of the Taxation Section. October 2013, entire issue 6442451623 10/15/2013 05:00:00 ...- Authors: Society of Actuaries
- Date: Oct 2013
- Publication Name: Taxing Times
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Taxation Section, February 2014, Volume 10, Issue 1
Taxation Section, February 2014, Volume 10, Issue 1 Complete issue of the February 2014 Taxing Times newsletter. 6442453379 02/01/2014 06:00:00 ...- Authors: Society of Actuaries
- Date: Feb 2014
- Publication Name: Taxing Times
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DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD?
DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD? The article discusses the practical impact of recently Rev. Rul. 2014-7, which modified and supercedes Rev. Rul. 2007-54 by republishing the ...- Authors: Susan Hotine
- Date: May 2014
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting
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U.S. Tax Aspects of Asset/Liability Matching for Insurance Companies
U.S. Tax Aspects of Asset/Liability Matching for Insurance Companies This article discusses key tax issues that exist under current law with respect to asset rebalancing and hedging transactions ...- Authors: Brion Graber, Aditi Banerjee, Peter Winslow
- Date: Oct 2014
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Public Policy
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The Allocation of FATCA Withholding Risk in Cross-Border Reinsurance Agreements
The Allocation of FATCA Withholding Risk in Cross-Border Reinsurance Agreements This article describes the allocation of FATCA withholding risk in cross-border reinsurance arrangements and ...- Date: Oct 2014
- Competency: External Forces & Industry Knowledge>General business skills
- Publication Name: Taxing Times
- Topics: Enterprise Risk Management>Compliance; Enterprise Risk Management>Risk appetite
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Taxation Section Supplement, October 2014, Taxing Times
Taxation Section Supplement, October 2014, Taxing Times Taxation Section Supplement for the October 2014 newsletter. 6442458429 10/01/2014 05:00:00 ...- Authors: Society of Actuaries
- Date: Oct 2014
- Publication Name: Taxing Times
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Private Letter Ruling on Section 807(f) Refines Change-in-Basis Rule
Private Letter Ruling on Section 807(f) Refines Change-in-Basis Rule Analysis of a private letter ruling addressing a section 807(f) change in basis for computing life insurance reserves. Tax ...- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting