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  • The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life Insurance and Annuity Contracts

    The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life Insurance and Annuity Contracts This article provides a short history of the correction procedures ...

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    • Authors: Application Administrator, Walter Welsh, Alison R Peak
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities; Life Insurance; Public Policy

  • History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements

    History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements This article discusses tax rates used in computing toll charges for closing agreements with respect to corrections ...

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    • Authors: Brian King
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy

  • Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII

    Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII A discussion of the effective dates and statutory reserves cap for variable annuities under Actuarial Guideline ...

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    • Authors: Peter Winslow
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting

  • From the Editor to our Readers

    From the Editor to our Readers Letter from the Editor Tax accounting;Taxation;Life reserves 6442463190 06/01/2015 05:00:00 ...

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

  • Section 807(f)-Tax Impact of Statutory Reserve Change

    Section 807(f)-Tax Impact of Statutory Reserve Change Interplay of §807(f) and the stat cap in §807(d) as there continues to be uncertainty as to whether a change to the stat reserve could ...

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    • Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance

  • TAXING TIMES Looks Back

    TAXING TIMES Looks Back The article introduces two previously published articles. TAXING TIMES, November 2024 In addition to our articles on current, cutting-edge tax topics, TAXING TIMES Times has ...

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    • Date: Nov 2024
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Public Policy

  • In the Beginning... A Column Devoted to Tax Basics

    In the Beginning... A Column Devoted to Tax Basics This article provides a basic introduction to the taxation of qualified annuities held in qualified retirement plans and IRAs. The article has ...

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    • Authors: Michael L Hadley
    • Date: Oct 2023
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Pension risk transfer; Pensions & Retirement>Plan design; Public Policy; Public Policy

  • Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses

    Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses This article is a discussion about the life settlement industry and the tax considerations for ...

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    • Authors: Frederic Gelfond
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance

  • Attorney—Actuary Dialogue On Notice 2010-29

    Attorney—Actuary Dialogue On Notice 2010-29 On March 25, 2010, the Treasury and IRS issued Notice 2010-29. The new Notice follows-up Notice 2008-18, in which the Treasury Department Treasury and ...

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    • Authors: Christian J DesRochers, Peter Winslow
    • Date: Sep 2010
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities

  • Taxing Times Tidbits 27 Proposed Regulations on Global Intangible Low- Taxed Income (GILTI)

    Taxing Times Tidbits 27 Proposed Regulations on Global Intangible Low- Taxed Income (GILTI) This article provides an overview of the Regs and highlights important open issues regarding ...

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    • Authors: Katarzyna Marchocka, Meredith Blanding
    • Date: Mar 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Public Policy
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