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  • 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

  • Erroneous Tax Reserve Computation - Year of Correction

    Erroneous Tax Reserve Computation - Year of Correction The article provides guidlines for the proper way to correct several types of tax reserve errors. Annuity reserves;life reserves;IRS;tax ...

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    • Authors: Peter Winslow
    • Date: May 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • Proration for Segregated Asset Accounts – Part Two

    Proration for Segregated Asset Accounts – Part Two Update to initial article in Sept. 2007 issue, because of two new revenue rulings: Rev. Rul. 2007-54, 2007-38 I.R.B. 604 and Rev. Rul. 2007-61, ...

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    • Authors: Susan Hotine
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • ACLI Update Column

    ACLI Update Column After nearly a decade of work by ACLI and representatives of its member companies, the Society of Actuaries SOA, the American Academy of Actuaries Academy, and the NAIC’s Life ...

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    • Authors: Bill Elwell
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting

  • Mitchellel MitT3 – Taxing Times Tidbits

    Mitchellel MitT3 – Taxing Times Tidbits A discussion of: IRS requirement disclosures of uncertain tax positions, disallowed interest reductions on earnings and profits, and tax standards for ...

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    • Authors: Peter Winslow, Samuel A Mitchell, Stephen Baker
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • T3: Taxing Times Tidbits

    T3: Taxing Times Tidbits A discussion of, first, the three-year transition period for adopting principle-based reserves and how it might not apply to tax reserves, and second, the tax impact of ...

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    • Authors: Kory Olsen, Peter Winslow
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance

  • ACLI Update: Senate Finance Committee Staff Education Sessions

    ACLI Update: Senate Finance Committee Staff Education Sessions A discussion of topics in a series of roundtable education sessions on life insurance products and companies at the collaborative ...

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    • Authors: Mandana Parsazad
    • Date: Feb 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting

  • ACLI Update

    ACLI Update Update on a broad range of insurance and investment tax matters upon which ACLI is working, including: deficiency reserve guidance, IRS guidance on PBR/AG 43, Camp Financial Product ...

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    • Authors: Pete Bautz, Walter Welsh, Mandana Parsazad
    • Date: May 2013
    • Competency: Communication>Written communication
    • Publication Name: Taxing Times
    • Topics: Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance

  • American Taxpayer Relief Act of 2012—Active Financing Income Exception to Subpart F

    American Taxpayer Relief Act of 2012—Active Financing Income Exception to Subpart F Article describes the current and possible future implications of the recent extension of several tax ...

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    • Authors: James Sabella, Edward Clabault
    • Date: May 2013
    • Competency: Results-Oriented Solutions>Actionable recommendations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • Are Reserves for Bad Faith Claims Deductible by a Life Insurance Company?

    Are Reserves for Bad Faith Claims Deductible by a Life Insurance Company? The article suggests that the case of State Farm Mutual Automobile Ins. Co. v. Commissioner, 698 F.3d 357 (7th Cir.

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    • Authors: Peter Winslow
    • Date: May 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
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