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  • Working Through Uncertainty

    Working Through Uncertainty In this article, the authors attempt to provide some guidance on working in the current environment. Universal Life 6442480740 02/01/2018 06:00:00 ...

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    • Authors: Cindy Barnard, Housseine Essaheb, Sheryl Flum, James Van Etten, Peter Winslow
    • Date: Feb 2018
    • Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times

  • From the Chair

    From the Chair The Chairperson addresses the readers. Life Insurance 6442480742 02/01/2018 06:00:00 ...

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    • Authors: Housseine Essaheb
    • Date: Feb 2018
    • Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life

  • T3: Taxing Times Tidbits Changes to IRS Appeals Conference Procedures May Increase the Role of Actuaries

    T3: Taxing Times Tidbits Changes to IRS Appeals Conference Procedures May Increase the Role of Actuaries This article addresses changes to the IRS Appeals Conference. 6442480744 02/01/2018 ...

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    • Authors: Samuel A Mitchell
    • Date: Feb 2018
    • Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times

  • Repealed: Corporate AMT and Three Insurance Tax Provisions

    Repealed: Corporate AMT and Three Insurance Tax Provisions A brief summary of these repealed provisions and associated transition rules follows. 6442483918 06/01/2018 05:00:00 ...

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    • Authors: Jean Baxley, Catherine Moore
    • Date: Jun 2018
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • FAQ on Tax Reserve Methods and Assumptions

    FAQ on Tax Reserve Methods and Assumptions Frequently Asked Questions on tax reserve methods and assumptions, based on law in effect prior to 12/31/2017. Taxes;Annuity reserves;Health ...

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    • Authors: Barbara Gold
    • Date: Jun 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • Capitalization of Certain Policy Acquisition Expenses

    Capitalization of Certain Policy Acquisition Expenses Capitalization of Certain Policy Acquisition Expenses - Changes under the Tax Cuts and Jobs Act. acquisition expenses;Taxes=Taxation ...

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    • Authors: Daniel Stringham
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: General Insurance (Property & Casualty)>Expenses - General Insurance

  • ACLI Update Column

    ACLI Update Column Update from the life insurance industry trade's perspective on tax policy and political issues legislation law, regulation retirement, risk based capital 03/18/2019 ...

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    • Authors: Mandana Parsazad, Regina Y Rose, Jaclyn Walkins
    • Date: Mar 2019
    • Competency: Communication; Strategic Insight and Integration
    • Publication Name: Taxing Times
    • Topics: Public Policy

  • Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI?

    Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI? The article provides an introduction to some of the key limitations that the Internal Revenue Code imposes on ...

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    • Authors: Bryan W Keene, Mark Smith
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy

  • TCJA’s NOL Changes and Their Potential Impact on Reinsurance Transactions

    TCJA’s NOL Changes and Their Potential Impact on Reinsurance Transactions This article focuses on the TCJA’s changes to the provisions for net operating losses (“NOLs”) and highlights some of the ...

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    • Authors: ELI KATZ, Lauren Allen
    • Date: Nov 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: General Insurance (Property & Casualty)

  • ACLI Update

    ACLI Update Update on tax regulatory and legislative developments of relevance to life actuaries statutory reserves, life company expenses, life insurance 10/27/2020 05:00:00 ...

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    • Authors: Mandana Parsazad, Regina Y Rose
    • Date: Oct 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
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