Announcement: SOA releases October 2025 ALTAM, ASTAM, FAM, and November 2025 INV 201 Exams passing candidate numbers. SOA congratulates the new ASAs and CERAs for December 2025.

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  • IRS Chief Counsel Advice Addresses Interest Rate Election for Life Insurance Reserves

    IRS Chief Counsel Advice Addresses Interest Rate Election for Life Insurance Reserves Discusses the CCA 201939003 and the conclusions that were made and the impacts it has on a taxpayer's ability ...

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    • Authors: Brien Alvino, Mark Smith
    • Date: Feb 2020
    • Competency: Results-Oriented Solutions
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance; Life Insurance>Reserves - Life Insurance