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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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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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Taxing Times Tidbits
Taxing Times Tidbits Tax code tidbits Tax accounting;Taxation 6442463194 6/1/2015 12:00:00 AM ...- Authors: Lori Jones
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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APPEALS COURT AFFIRMS DISTRICT COURT RULING IN VALIDUS CASE—§ 4371 EXCISE TAX INAPPLICABLE ON FOREIGN- TO-FOREIGN TRANSACTIONS
APPEALS COURT AFFIRMS DISTRICT COURT RULING IN VALIDUS CASE—§ 4371 EXCISE TAX INAPPLICABLE ON FOREIGN- TO-FOREIGN TRANSACTIONS A summary of a recent U.S. District Court decision regarding ...- Date: Nov 2015
- Competency: External Forces & Industry Knowledge>General business skills
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Taxation Section Survey - Profile of the Taxation Section
Taxation Section Survey - Profile of the Taxation Section The article reviews the results of a survey conducted by the taxation section to review the responses from its members.- Authors: Jeffrey Stabach
- Date: Oct 2015
- Competency: Leadership>Thought leadership; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional associations
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VM-20 Deterministic Reserves in Federally Prescribed Reserves
VM-20 Deterministic Reserves in Federally Prescribed Reserves Consideration of the deterministic gross premium reserve component of PBR Tax Accounting;Taxes 6442469772 6/1/2016 12:00:00 AM ...- Authors: Peter Winslow
- Date: Jun 2016
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Significant LB&I Examination Developments
Significant LB&I Examination Developments Article discusses recent changes in the IRS LB&I Division's examination practices and approach that may affect the work-flow of ...- Authors: Samuel A Mitchell
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge>General business skills
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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IRS Releases Long-Awaited Final RMD Regulations and New Proposed Regulations to Implement SECURE 2.0 Provisions
IRS Releases Long-Awaited Final RMD Regulations and New Proposed Regulations to Implement SECURE 2.0 Provisions The article discusses the recent final and proposed regulations published by the ...- Authors: Alison R Peak, A Micheal McMahon, Grace F. Sullivan
- Date: Nov 2024
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement; Pensions & Retirement>Pension legislation and regulation; Public Policy; Public Policy
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New Regulations Provide Guidance on Computation and Reporting of Reserves
New Regulations Provide Guidance on Computation and Reporting of Reserves The article discusses recently-issued regulations under section 807 of the Internal Revenue Code, concerning the ...- Authors: Mark Smith, Arthur Schneider
- Date: Nov 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Life Insurance>Reserves - Life Insurance
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In the Beginning…A Column Devoted to Tax Basics Tax DAC
In the Beginning…A Column Devoted to Tax Basics Tax DAC This article discusses the complexities of such a simple statement as well as highlight certain differences between tax and book treatment ...- Authors: Stephen Baker
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting