Announcement: SOA congratulates the new FSAs for February 2026.

Log in / My SOA
Refine your search

Advanced Search

Enter the criteria below to perform an advanced search. Entering more criteria narrows your search; entering less criteria broadens your search. To browse SOA content, visit Browse by Topic or Publication Browse.

 

Find results with ALL of the words:
Find results with the EXACT phrase:
Find results WITHOUT the words:
Find results by Date:
From To
Find results for a specific AUTHOR:
{{ results.start }} - {{ results.end }} of {{ results.hits }} Authors Found prev | next
Author
Search {{ authorName }}
81 - 90 of 165 results (0.24 seconds)
Sort By:

  • Section 807(f)-Tax Impact of Statutory Reserve Change

    Section 807(f)-Tax Impact of Statutory Reserve Change Interplay of §807(f) and the stat cap in §807(d) as there continues to be uncertainty as to whether a change to the stat reserve could ...

    View Description

    • Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance

  • February 2020 issue of Taxing Times

    February 2020 issue of Taxing Times Read the February 2020 issue of Taxing Times, published by the Taxation Section. Newsletters provide practical information for the working actuary, articles on ...

    View Description

    • Authors: Society of Actuaries
    • Date: Feb 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting

  • Taxing Times, June 2020

    Taxing Times, June 2020 Read the June 2020 issue of Taxing Times published by the Taxation Section. Newsletters provide practical information for the working actuary, articles on trends that ...

    View Description

    • Authors: Society of Actuaries
    • Date: Jun 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy

  • TAXING TIMES Looks Back

    TAXING TIMES Looks Back The article introduces two previously published articles. TAXING TIMES, November 2024 In addition to our articles on current, cutting-edge tax topics, TAXING TIMES Times has ...

    View Description

    • Date: Nov 2024
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Public Policy

  • The Impact of IRS Schedule M-3 onInsurance Companies

    The Impact of IRS Schedule M-3 onInsurance Companies Year 2004 marked the first tax-filing year that certain corporate taxpayers were required to file the newly created IRS Schedule M-3–designed as ...

    View Description

    • Authors: Amy Lewis, Ernest C Achtien
    • Date: Dec 2005
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • 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 ...

    View Description

    • Authors: Frederic Gelfond, Yvonne Fujimoto
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses

    Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses This article is a discussion about the life settlement industry and the tax considerations for ...

    View Description

    • Authors: Frederic Gelfond
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance

  • Protected Cell Series LLC Arrangements Should Consider Segregation Of Corporate Earnings And Liquidation Rights

    Protected Cell Series LLC Arrangements Should Consider Segregation Of Corporate Earnings And Liquidation Rights This article summarizes the government guidance for protected cells in the ...

    View Description

    • Authors: Lynlee C Baker
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy

  • Letter to the Editor

    Letter to the Editor This letter discusses answers to the question “Is Homogeneity Required to Qualify as Insurance?” Corporate finance;Internal Revenue Service=IRS;Taxes=Taxation; 11575 ...

    View Description

    • Authors: Timothy K Collins
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy

  • Recent Guidance Involving the Taxation of Life Settlement Transactions

    Recent Guidance Involving the Taxation of Life Settlement Transactions A discussion of new IRS rulings with respect to the taxation of life settlement transactions. Capital gains;Internal Revenue ...

    View Description

    • Authors: Frederic Gelfond, Yvonne Fujimoto
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
    • Per Page: