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  • NAIC Proposal for Mortality under Pre-Need Life Insurance

    NAIC Proposal for Mortality under Pre-Need Life Insurance Draft Pre-Need Model proposed by National Association of Insurance Commissioners, NAIC, is analyzed from tax standpoint of both insurers, ...

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    • Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Alison L Reynolds
    • Date: May 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance

  • October 2019 issue of Taxing Times

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

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

  • From the Chair- Interesting Times

    From the Chair- Interesting Times The Chairperson of the Taxation Section discusses how the section will deal with changes to the US Tax Code. PBR;Taxation 6442476847 6/1/2017 12:00:00 AM ...

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    • Authors: Donald Walker
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy

  • Remembering Art Schneider

    Remembering Art Schneider The Taxing Times Editorial Board acknowledges the invaluable contributions of our colleague, Art Schneider, who passed away in August. Throughout his career as a tax ...

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    • Date: Oct 2023
    • Competency: Leadership; Relationship Management
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting

  • What does "Prevailing Interpretation of the States" Mean?

    What does "Prevailing Interpretation of the States" Mean? The article deals with the critique of a technical advice memorandum issued by the IRS. It basically states the ...

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    • Authors: Edward Robbins
    • Date: Feb 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • Subchapter L: Can You Believe It

    Subchapter L: Can You Believe It The Internal Revenue Code Requires Companies to Use Statutory Reserve Assumptions for Tax Reserves (Except Where It Doesn’t) taxation;Tax Accounting;Taxes ...

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    • Authors: Peter Winslow
    • Date: Oct 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • Fortuity, Or Not Fortuity … That Is the Question

    Fortuity, Or Not Fortuity … That Is the Question Examines the Treasury Department and IRS guidance in determining whether a financial arrangement qualifies as insurance under federal tax law. It ...

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

  • Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies

    Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies This article briefly summarizes the history of the Passive Foreign Investment Company (PFIC) ...

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    • Authors: Jay Riback, Jean Baxley
    • Date: Feb 2020
    • Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Finance & Investments; Finance & Investments>Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting

  • Overview of the Tax Cuts and Jobs Act: Major Changes

    Overview of the Tax Cuts and Jobs Act: Major Changes The article provides a summary of the 2017 Tax CUts and Jobs Act provisions that are most important to life insurance companies. Tax ...

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    • Authors: Surjya Mitra, Mark Smith, James Kress
    • Date: Jun 2018
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • Variable Annuity Hedging Directive – A Long and Winding Road

    Variable Annuity Hedging Directive – A Long and Winding Road This article outlines the IRS directive published in July 2014, which provides a safe harbor treatment for variable annuity hedging ...

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    • Authors: Timothy Branch
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Finance & Investments>Derivatives; Financial Reporting & Accounting>Tax accounting; Public Policy
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