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  • Is IRS Consent Needed to Conform Tax Accounting to a Change in Statutory Accounting

    Is IRS Consent Needed to Conform Tax Accounting to a Change in Statutory Accounting When a life insurance company changes its basis for computing tax reserves, a special 10-year spread rule found ...

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    • Authors: Peter Winslow
    • Date: Oct 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Value at risk - Finance & Investments

  • Cross-Border Life Insurance: Differing Definitions in an Age of International Tax Reporting

    Cross-Border Life Insurance: Differing Definitions in an Age of International Tax Reporting The article discussing the differing tax definitions of life insurance in the US and Canada and relates ...

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    • Authors: John Adney, Philip Friedlan
    • Date: May 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance

  • 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 ...

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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

  • Changes to the Computation of Tax Reserves under P.L. 115-97

    Changes to the Computation of Tax Reserves under P.L. 115-97 The article describes changes to the computation of tax reserves as a result of the Tax Cuts and Jobs Act. Tax accounting;Taxation; ...

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    • Authors: Jeffrey Stabach, Kristin R Norberg
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance>Reserves - Life Insurance

  • IRS Issues Guidance and Seeks Comments on LTC Insurance Product Issues

    IRS Issues Guidance and Seeks Comments on LTC Insurance Product Issues On Aug. 11, 2011, the Internal Revenue Service IRS released Notice 2011-68,1 regarding the tax treatment of stand-alone and ...

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    • Authors: Craig R Springfield, Bryan W Keene
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Long-term Care>Long-term care insurance; Public Policy

  • ACLI Update

    ACLI Update Changes to AG 43 and what that might mean for tax purposes. Also, summary of IRS Notice 2016-63 (provides safe harbor tax guidance on use of 2017 CSO tables). PBR;Taxes;Annuity ...

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    • Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Influence decisions
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance

  • 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

  • PLR 201120011 Highlights the Need for SEPP Guidance on Annuities

    PLR 201120011 Highlights the Need for SEPP Guidance on Annuities Owners of nonqualified annuity contracts, individuals under qualified retirement plans, and annuity issuers are left without ...

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    • Authors: Mark E Griffin
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Public Policy

  • From the Editor: To Our Readers

    From the Editor: To Our Readers A discussion of risk and tax risk. Tax;risk;life insurance 4294997335 5/1/2013 12:00:00 AM ...

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    • Authors: Christian J DesRochers
    • Date: May 2013
    • Publication Name: Taxing Times

  • Thoughts From the Chair

    Thoughts From the Chair Chairperson's column for the October 2020 issue of Taxing Times with thoughts on the effects of COVID-19 on the Taxation Section. 10/27/2020 12:00:00 AM ...

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    • Authors: Thomas Edwalds
    • Date: Oct 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession
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