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Foreign Insurance Subsidiaries' Reserve Amounts May Be Used to Determine Foreign Personal Holding Company Income
Foreign Insurance Subsidiaries' Reserve Amounts May Be Used to Determine Foreign Personal Holding Company Income A discussion of the ramifications, facts and rules associated with loss ...- Authors: Kevin Owens
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes
IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes In TAM 201149021, the Internal Revenue Service (the “Service”) National Office has ruled ...- Authors: Kevin Owens, Gregory Stephenson
- Date: May 2012
- Competency: Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Administration of the "Material Change" Rules: Meeting the Challenge
Administration of the "Material Change" Rules: Meeting the Challenge This article is a companion to “They Go Bump in the Night: Life Insurance Policies and the Law of Material Change,” ...- Authors: Christian J DesRochers, Brian King
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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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 ...- Authors: Peter Winslow
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Taxing Times
- Topics: Life Insurance
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AG 38, ULSG and the Spirit of XXX
AG 38, ULSG and the Spirit of XXX An extensive look at Actuarial Guideline 38, "The Application of the Valuation of Life Insurance Policies Model Regulation." Life ...- Authors: Kristin R Norberg
- 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; Life Insurance
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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 02/01/2013 06:00:00 ...- 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
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IRS Issues Ruling Applying Diversification Rules to Illiquid Funds
IRS Issues Ruling Applying Diversification Rules to Illiquid Funds Discussion of the March 1, 2013 Internal Revenue Service (“IRS”) release of PLR 201309011, which addresses the application of ...- Authors: Bryan W Keene, Alison R Peak
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
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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 10/01/2013 05:00:00 ...- Authors: Brian King
- Date: Oct 2013
- Competency: Relationship Management>Team leadership
- Publication Name: Taxing Times
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SIGNS, SIGNS, EVERYWHERE SIGNS
SIGNS, SIGNS, EVERYWHERE SIGNS Chairperson column - update on section activity 6442456185 05/01/2014 05:00:00 ...- Date: May 2014
- Competency: Leadership>Influence; Leadership>Mentoring; Relationship Management>Staff management and motivation
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional associations; Actuarial Profession>Professional development; Public Policy
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ACLI Update
ACLI Update An update from the ACLI staff to keep readers informed about the organization's work on tax issues affecting the life insurance industry. Standard Nonforfeiture ...- Authors: Pete Bautz
- Date: Oct 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting