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  • Taxing Times, Volume 13, Issue 1, February 2017

    Taxing Times, Volume 13, Issue 1, February 2017 Read the February 2017 issue of Taxing Times published by the The Taxation Section. Newsletters provide practical information for the working ...

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    • Authors: Society of Actuaries
    • 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
  • 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 Highlights of recent American Council of Life Insurers (ACLI) activities Principle-based reserves=PBR;Life insurance;National Association of Insurance Commissioners=NAIC;Internal ...

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    • Authors: Pete Bautz
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Term life; Public Policy
  • Many Hands Make Light Work

    Many Hands Make Light Work Highlights of recent activities of the Taxation Section Taxes=Taxation;Professional development=PD;Tax accounting;Life insurance 6442451614 10/1/2013 12:00:00 AM ...

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    • Authors: Mary Caramagno
    • Date: Oct 2013
    • Competency: Professional Values>Practice expertise; Relationship Management>Team leadership
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional development; Financial Reporting & Accounting>Tax accounting; Public Policy
  • The Financial Reporter, September 2017, Issue 110

    The Financial Reporter, September 2017, Issue 110 Read the September 2017 issue of The Financial Reporter published by the Financial Reporting Section. Financial Accounting Standards Board=FASB; ...

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    • Authors: Society of Actuaries
    • Date: Sep 2017
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Revisions to the SOA’s GI Textbooks

    Revisions to the SOA’s GI Textbooks By Anthony Cappelletti and Scott LennoxA description of important updates to two SOA GI textbooks. Accounting standards;Professional development;Actuarial ...
    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: General Insurance Insights
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Pricing/ratemaking - General Insurance; General Insurance (Property & Casualty)>Reserves - General Insurance
  • Conversation with Sheryl Flum

    Conversation with Sheryl Flum An interview with Sheryl Flum, chief, Branch 4, IRS Office of Associate Chief Counsel (Financial Institutions and Products) at the Internal Revenue Service, ...

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    • Authors: Society of Actuaries
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Thought leadership
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations

    In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations This article is an introduction to the principles of taxation of U.S. owned foreign insurance operations, such as controlled ...

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    • Authors: Timothy Branch
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Global Perspectives>Multinational companies; Public Policy
  • The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves

    The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves Section 807d of the IRC provides that the deductible reserve for a life insurance contract is the greater of net surrender ...

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    • Authors: Peter Winslow, Samuel A Mitchell
    • Date: Sep 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
  • IRS to Rule on the Meaning of Statutory Reserves

    IRS to Rule on the Meaning of Statutory Reserves Discusses the meaning of statutory reserves with respect to a pending IRS ruling, in the case where different levels of statutory reserves are ...

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    • Authors: Peter Winslow, Samuel A Mitchell
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting