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  • Taxing Times - Tidbits

    Taxing Times - Tidbits Issues covered in this article include 1. Tax treatment of advance interest on policy loans, 2. Tax treatment of Credit default swaps, 3 Application of SRLY [Separate ...

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    • Authors: Frederic Gelfond, Peter Winslow, Lori J Jones, Application Administrator
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy

  • The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance

    The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance The interaction of section 7702 cash value accumulation test [CVAT] and state ...

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    • Authors: Christian J DesRochers, Benjamin J. Yahr
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy

  • Alternative XXX Model Regulations from a Federal Income Tax Perspective

    Alternative XXX Model Regulations from a Federal Income Tax Perspective This article discusses the the 1998 alternartive XXX model regulations and the potential tax impact on the definition of ...

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    • Authors: James Reiskytl
    • Date: Dec 1998
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Small Talk
    • Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life; Public Policy; Public Policy

  • Preneed Mortality Road to 26

    Preneed Mortality Road to 26 This article addresses the 2001 CSO Mortality Table and the implications for preneed insurance, for which the table has been deemed inadequate. The article explores ...

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    • Authors: James Van Elsen
    • Date: Jun 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Small Talk
    • Topics: Experience Studies & Data>Mortality; Public Policy

  • A Few Thoughts About Tax Reform

    A Few Thoughts About Tax Reform Discusses how the December 2017 US tax reform affects smaller insurance companies. Tax accounting;Taxes=Taxation 6442481079 02/01/2018 06:00:00 ...

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    • Authors: Pamela Hutchins, Mark C Rowley
    • Date: Feb 2018
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy

  • IRS Approves Annuity Treatment for Term Certain Variable Payout

    IRS Approves Annuity Treatment for Term Certain Variable Payout The article discusses a recent IRS private letter ruling granting IRC section 72(b) exclusion ratio treatment for amounts received ...

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    • Authors: John Adney
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Public Policy

  • Variable Annuity Hedging Directive – A Long and Winding Road

    Variable Annuity Hedging Directive – A Long and Winding Road This article outlines the IRS directive published in July 2014, which provides a safe harbor treatment for variable annuity hedging ...

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    • Authors: Timothy Branch
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Finance & Investments>Derivatives; Financial Reporting & Accounting>Tax accounting; Public Policy

  • October issue of Taxing Times Full issue

    October issue of Taxing Times Full issue October issue of Taxing Times Taxes;Public finance;Globalization 6442464338 10/01/2015 05:00:00 ...

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    • Authors: Society of Actuaries
    • Date: Oct 2015
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Economics; Public Policy; Public Policy

  • Taxing Times Volume 12 Issue 2

    Taxing Times Volume 12 Issue 2 Read the June 2016 issue of Taxing Times. Taxation;Internal Revenue Service;Principles-based reserves 6442469765 06/01/2016 05:00:00 ...

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    • Authors: Society of Actuaries
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy; Public Policy

  • In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis – We Know

    In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis – We Know Basic discussion of premiums paid, investment in the contract, and basis as used ...

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    • Authors: John Adney
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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