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  • IASB Exposure Draft on Insurance Contracts

    IASB Exposure Draft on Insurance Contracts Discusses the IASB insurance contract project and the major components of the new accounting standard, including the guidance it provides regarding how ...

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    • Authors: Frederic Gelfond, Yvonne Fujimoto
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • New Developments for Life/Nonlife Consolidated Returns and the Disproportionate Asset Acquisition Rules

    New Developments for Life/Nonlife Consolidated Returns and the Disproportionate Asset Acquisition Rules Discusses of the application of disproportionate asset acquisition rules under the life/ ...

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    • Authors: Lori J Jones
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • Taxing Times

    Taxing Times Read the June 2019 issue of Taxing Times, published by the Taxation Section. Newsletters provide practical information for the working actuary, articles on trends that impact ...

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    • Authors: Society of Actuaries
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; 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

  • Note from the Editor

    Note from the Editor Discusses the peer-review process as it relates to articles submitted for TAXING TIMES. Taxes=Taxation; 11592 9/1/2009 12:00:00 AM ...

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    • Authors: Brian King
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Best practices

  • XXX Reserve Funding is Debt for Federal Tax Purposes

    XXX Reserve Funding is Debt for Federal Tax Purposes This article discusses XXX reserve financing, one of the most common life insurance industry capital markets funding transactions. Capital ...

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    • Authors: Arthur C Schneider, Seth L Rosen
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Reserves - Life Insurance; Public Policy

  • Inside the IRS: An Interview with William J. Wilkins

    Inside the IRS: An Interview with William J. Wilkins An interview with William J. Wilkins, Chief Counsel for the Internal Revenue Service and the Assistant General Counsel in the Department of ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy

  • IRS Rules Longevity Contract is Annuity Under Section 72

    IRS Rules Longevity Contract is Annuity Under Section 72 In September 2009, the Internal Revenue Service IRS released a private letter ruling PLR 200939018 June 18, 2009 addressing a contract in ...

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    • Authors: Joseph F McKeever
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy

  • 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
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