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  • From the Chair

    From the Chair The Taxation Section chairperson talks about member benefits, CPD requirements, seminars, webinars and educational opportunities. Taxes=Taxation; 11585 5/1/2009 12:00:00 AM ...

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    • Authors: Kory Olsen
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional development
  • IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies”

    IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies” A discussion of the proposed safe harbor with respect to calculations for contracts where the insured reaches age 100. Internal ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield, Alison R Peak
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • From the Chair – Proud of Our Progress

    From the Chair – Proud of Our Progress A discussion about the Taxation Section goals and accomplishments including meetings, webinar program, volunteering and research activities. Taxes=Taxation; ...

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    • Authors: Christian J DesRochers
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional associations
  • IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules

    IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules This article discusses IRS Notice 2016-32. taxation 6442471322 10/1/2016 12:00:00 AM ...

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    • Authors: Jeffrey Stabach
    • Date: Oct 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Recent Guidance Involving the Taxation of Life Settlement Transactions

    Recent Guidance Involving the Taxation of Life Settlement Transactions A discussion of new IRS rulings with respect to the taxation of life settlement transactions. Capital gains;Internal Revenue ...

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    • Authors: Frederic Gelfond, Yvonne Fujimoto
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Protected Cell Series LLC Arrangements Should Consider Segregation Of Corporate Earnings And Liquidation Rights

    Protected Cell Series LLC Arrangements Should Consider Segregation Of Corporate Earnings And Liquidation Rights This article summarizes the government guidance for protected cells in the ...

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    • Authors: Lynlee C Baker
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Proposed Regulations Would Deny Reserve Deductions for Certain Captives

    Proposed Regulations Would Deny Reserve Deductions for Certain Captives Discusses proposed regulations regarding reserve deductions for certain captives under IRC Section 1502 related to ...

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    • Authors: Frederic Gelfond, Yvonne Fujimoto
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • 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 law;taxation; ...

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    • Authors: Pete Bautz, Mandana Parsazad, Walter Welsh
    • Date: May 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
  • Taxing Times: Twenty Years of Thought Leadership

    Taxing Times: Twenty Years of Thought Leadership The article discusses ACLI's comment letters submitted to Treasury and the IRS in response to the proposed regulations on the Corporate ...

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    • Date: Aug 2025
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • How to Value an “Additional”Annuity BenefitWhatever That Is

    How to Value an “Additional”Annuity BenefitWhatever That Is This is an article about how to place value on an annuity benefit. Assumptions;Deferred annuities;Taxes=Taxation; 11516 9/1/2005 12:00: ...

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    • Authors: Mark E Griffin, Joseph F McKeever
    • Date: Sep 2005
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Individual annuities; Public Policy