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  • ACLI Update Column - Regulatory Developments

    ACLI Update Column - Regulatory Developments This article discusses several issues related to the IRS and taxation. These include partial exchanges of non-qualified annuity contracts, Long Term ...

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    • Authors: Walter Welsh, Mandana Parsazad, Pete Bautz
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy

  • The Sixth Circuit Gets it Right in American Financial -- An Actuarial Guideline Can Apply to Prior Contracts When the Interpretation was a Permissible Option at the Time The Contract Was Issued

    The Sixth Circuit Gets it Right in American Financial -- An Actuarial Guideline Can Apply to Prior Contracts When the Interpretation was a Permissible Option at the Time The Contract Was Issued A ...

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    • Authors: Peter Winslow
    • Date: Oct 2012
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Taxing Times
    • Topics: Life Insurance

  • T3: TAXING TIMES Tidbits

    T3: TAXING TIMES Tidbits Discussions on CIGNA, SEPP failure, investor control, tacking rule, and split-dollar life insurance arrangement are featured. Taxation 4294995698 2/1/2013 12:00:00 AM ...

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    • Authors: Peter Winslow, Mark E Griffin, Susan Hotine, Lori Jones, Erinn Madden, Deborah Walker
    • 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

  • To our Readers: A Tribute to Christian DesRochers

    To our Readers: A Tribute to Christian DesRochers A tribute to Christian DesRochers and in memory of Charles (Bud) Friedstat 6442451619 10/1/2013 12:00:00 AM ...

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    • Authors: Brian King
    • Date: Oct 2013
    • Competency: Relationship Management>Team leadership
    • Publication Name: Taxing Times

  • ACLI Update

    ACLI Update The American Council of Life Insurers provides an update on recent tax-related ACLI activity. Topics in this issue include (1) the NAIC's Principle-Based Reserves (PBR) Review ...

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    • Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
    • Date: Jun 2016
    • Publication Name: Taxing Times

  • The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System

    The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System This article discusses the implications of a principle-based reserve PBR system with respect to ...

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    • Authors: Application Administrator, Joseph F McKeever
    • Date: May 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy

  • X-Rated Reserves: AXXX and XXX

    X-Rated Reserves: AXXX and XXX Discusses the federal income tax aspects of reserves for term and secondary-guarantee UL, as regulated by XXX and AXXX. Secondary guarantees;Taxes=Taxation;Term ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Secondary guarantees; Life Insurance>Term life

  • NAIC Proposal for Mortality under Pre-Need Life Insurance

    NAIC Proposal for Mortality under Pre-Need Life Insurance Draft Pre-Need Model proposed by National Association of Insurance Commissioners, NAIC, is analyzed from tax standpoint of both insurers, ...

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    • Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Alison L Reynolds
    • Date: May 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance

  • T3: TAXING TIMES Tidbits

    T3: TAXING TIMES Tidbits A discussion about premium deficiency reserves and tax regulations for employer-owned insurance contracts Acquisition expenses;Internal Revenue Service=IRS;Life reserves; ...

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    • Authors: Peter Winslow, Lynlee C Baker
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance

  • Taxing Times May 2009 Volume 5, Issue 3

    Taxing Times May 2009 Volume 5, Issue 3 September 2009 issue of the Taxation Section newsletter, Taxing Times. 11586 9/1/2009 12:00:00 AM ...

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    • Authors: Society of Actuaries
    • Date: Sep 2009
    • Publication Name: Taxing Times
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