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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  • 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