Advanced Search
Enter the criteria below to perform an advanced search. Entering more criteria narrows your search; entering less criteria broadens your search. To browse SOA content, visit Browse by Topic or Publication Browse.
281
-
290
of
422
results (0.32 seconds)
Sort By:
-
From the Editor – Guidance Matters
From the Editor – Guidance Matters A discussion of the Treasury’s Priority Guidance Plan for the year July 2010 through June 2011. Taxes=Taxation; 19965 05/01/2011 05:00:00 ...- Authors: Christian J DesRochers
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting
-
IASB Exposure Draft on Insurance Contracts
IASB Exposure Draft on Insurance Contracts Discusses the IASB insurance contract project and the major components of the new accounting standard, including the guidance it provides regarding how ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
-
The IRS Considers Modifications to SEPPs
The IRS Considers Modifications to SEPPs A discussion of substantially equal periodic payments, SEPPs, and the penalty tax that is associated with SEPPs, the Recapture Rule. Computation methods ...- Authors: Mark E Griffin
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities
-
New Developments for Life/Nonlife Consolidated Returns and the Disproportionate Asset Acquisition Rules
New Developments for Life/Nonlife Consolidated Returns and the Disproportionate Asset Acquisition Rules Discusses of the application of disproportionate asset acquisition rules under the ...- Authors: Lori J Jones
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
From The Editor - In This Issue
From The Editor - In This Issue The Taxing Times editor discusses what is in the current issue as well as Obama adminstration tax proposals affecting the insurance industry such as notification ...- Authors: Christian J DesRochers
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
ACLI Update
ACLI Update A discussion of the bill that will require tax reporting of sales of interests in life insurance policies. This bill will require the buyer of an interest in a life insurance policy ...- Authors: Mandana Parsazad, Pete Bautz, Walter Welsh
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021
Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021 This article examines a recent Technical Advice Memorandum (TAM 201149021) in which the IRS concluded that residual value ...- Authors: Mark Smith, David A. Schenck, Surjya Mitra CPA
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
Taxing Time - October 2012 - Vol. 8 Issue 3
Taxing Time - October 2012 - Vol. 8 Issue 3 Taxing Time October 2012 issue 4294992966 10/26/2012 05:00:00 ...- Authors: Society of Actuaries
- Date: Oct 2012
- Publication Name: Taxing Times
-
It's about Basis ... and Moore
It's about Basis ... and Moore The article discusses court decisions on the tax basis and taxable gain in life insurance contracts. Individual life plans;Life insurance;Internal Revenue ...- Authors: Bryan W Keene
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Life Insurance
-
IRS Utilizes the Industry Issue Resolution Program to Resolve the Insurance Industry Bad Debt Issue
IRS Utilizes the Industry Issue Resolution Program to Resolve the Insurance Industry Bad Debt Issue The article describes the IRS Industry Issue Resolution (IIR) process as applied to the ...- Authors: Arthur Schneider
- Date: Feb 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting