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From the Chair Where We Go From Here
From the Chair Where We Go From Here The Chairperson of the Taxation Section discusses how the section will deal with changes to the US Tax Code. PBR;Taxation 6442478981 10/1/2017 12:00:00 AM ...- Authors: Donald Walker
- Date: Oct 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
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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, ...- 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
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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 ...- 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
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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 ...- 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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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, ...- Authors: Susan Hotine
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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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 ...- 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
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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 ...- 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
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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 ...- 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
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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 ...- Authors: James Sabella, Edward Clabault
- Date: May 2013
- Competency: Results-Oriented Solutions>Actionable recommendations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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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.- 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