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  • T3 : TAXING TIMES Tidbits Negligence Penalty Imposed on Taxpayer Unable to Show Actual Consultation of Supporting Authorities

    T3 : TAXING TIMES Tidbits Negligence Penalty Imposed on Taxpayer Unable to Show Actual Consultation of Supporting Authorities The Wells Fargo case highlights the importance of creating and ...

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    • Authors: Kenan Mullis
    • Date: Oct 2017
    • Competency: External Forces & Industry Knowledge>General business skills; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Best practices
  • The Perils of Reducing Death Benefits: Private Letter Ruling 201230009

    The Perils of Reducing Death Benefits: Private Letter Ruling 201230009 A detailed discussion on Private Letter Ruling 20123009 which states that owners of life insurance contracts in some ...

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    • Authors: John Adney, Craig R Springfield
    • Date: Feb 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • To Our Readers

    To Our Readers Overview of articles in the October 2013 issue of TAXING TIMES. Taxes=Taxation;Internal Revenue Service=IRS;Life reserves;Deficiency reserves 6442451615 10/1/2013 12:00:00 AM ...

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    • Authors: Christian J DesRochers
    • Date: Oct 2013
    • Competency: Leadership>Thought leadership; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • The Second CIrcuit Reaffirms the Work-Product Doctrine's Scope

    The Second CIrcuit Reaffirms the Work-Product Doctrine's Scope In Schaeffler v. United States, the United States Court of Appeals for the Second Circuit issued a taxpayer-friendly decision ...

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    • Authors: Kenan Mullis
    • Date: Jun 2016
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Best practices
  • From the Chair- Forward to 2017!

    From the Chair- Forward to 2017! The Chairperson of the Taxation Section shares the section council's plans and goals for 2017 PBR;Taxes 6442474682 2/1/2017 12:00:00 AM ...

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    • Authors: Donald Walker
    • 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; Public Policy
  • Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements

    Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements The article summarizes several recent private letter rulings from the IRS addressing the "investor ...

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    • Authors: Bryan W Keene, John Adney
    • Date: Jun 2017
    • Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
    • Publication Name: Taxing Times
    • Topics: Annuities>Individual annuities; Annuities>Investment strategy - Annuities; Annuities>Policyholder behavior - Annuities; Annuities>Variable annuities; Public Policy
  • Role of the Tax Actuary

    Role of the Tax Actuary The Taxation Section recently conducted a survey to gather information on the role of the tax actuary within insurance companies. Taxes=Taxation; 11517 9/1/2005 12:00:00 ...

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    • Authors: Steven C Chamberlin, Kory Olsen
    • Date: Sep 2005
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Traditional careers
  • 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
  • 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 2/1/2013 12:00:00 AM ...

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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