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  • From the Chair: Coming and Going

    From the Chair: Coming and Going A discussion of the plans for the Taxation Section including educational offerings, seminars and the section newsletter. Taxation 4294995690 02/01/2013 06:00:00 ...

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    • Authors: Mary Caramagno
    • Date: Feb 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • IRS Applies Section 817(a) and (b) to a Nonlife Company: What Does It Mean?

    IRS Applies Section 817(a) and (b) to a Nonlife Company: What Does It Mean? This article discusses tax and accounting issues that arise under a recently-issued Chief Counsel Advice in which the ...

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    • Authors: Mark Smith, Charles Miller
    • Date: May 2014
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance

  • In the Beginning ... How Are Nonqualified Annuities Taxed?

    In the Beginning ... How Are Nonqualified Annuities Taxed? Primer on the federal income taxation of nonqualified annuities Annuities;IRS;Taxation 6442468137 03/01/2016 06:00:00 ...

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    • Authors: John Adney
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Annuities; Public Policy

  • Taxing Times, Volume 14, Issue 2, June 2018

    Taxing Times, Volume 14, Issue 2, June 2018 Read the June 2018 issue of Taxing Times published by the The Taxation Section. Newsletters provide practical information for the working actuary, ...

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    • Authors: Society of Actuaries
    • Date: Jun 2018
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • Decisions, Decisions - Business at Perilous Crossroads

    Decisions, Decisions - Business at Perilous Crossroads Provides examples of ERM at work. Each example addresses how actuarial expertise helps companies manage their risks and convert these risks ...

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    • Authors: Society of Actuaries
    • Date: Jan 2011
    • Competency: Professional Values>Practice expertise
    • Topics: Enterprise Risk Management

  • Massachusetts Health Insurance Reform - Executive Summary

    Massachusetts Health Insurance Reform - Executive Summary The SOA released a report titled Massachusetts Health Insurance Reform, which looks at the impact on insurance markets, pricing and ...

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    • Authors: Society of Actuaries
    • Date: Aug 2016
    • Competency: Communication>Persuasive communication; External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view
    • Topics: Actuarial Profession; Health & Disability

  • (Incredible, Unbelievable)

    (Incredible, Unbelievable) Current developments in IASB Accounting Standards;International Accounting Standards Board=IASB;International Accounting Standards=IAS;International Financial Reporting ...

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    • Authors: Henry Siegel
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • Major Activity at FASB

    Major Activity at FASB Description of FASB decisions in late 2015 and early 2016 Accounting Standards;DAC;Discount rates;FASB 6442462338 06/01/2015 05:00:00 ...

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    • Authors: Leonard Reback
    • Date: Jun 2015
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • No-See-Ums (Part 2)

    No-See-Ums (Part 2) Update on IASB Activities during the last quarter of 2016. International Accounting Standards Board=IASB;International Accounting Standards=IAS;International Financial ...

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    • Authors: Henry Siegel
    • Date: Mar 2017
    • Competency: Professional Values>Practice expertise; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • Enterprise Risk Management for Nonfinancial Companies: From Risk Control and Compliance

    Enterprise Risk Management for Nonfinancial Companies: From Risk Control and Compliance In the current environment of global competition, the question of how much, and in what way, the enterprise ...

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    • Date: Dec 2012
    • Competency: Professional Values>Practice expertise
    • Publication Name: Risk Management
    • Topics: Enterprise Risk Management
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