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In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations
In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations This article is an introduction ... introduction to the principles of taxation of U.S. owned foreign insurance operations, such as controlled foreign ...- Authors: Timothy Branch
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Global Perspectives>Multinational companies; Public Policy
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How the Supreme Court Decision on DOMA in U.S. v. Windsor Affects Life Insurance Products
How the Supreme Court Decision on DOMA in U.S. v. Windsor Affects Life Insurance Products On June 26 ... explores the implications for life insurance and annuity contract spousal provisions that are governed by ...- Authors: Mark E Griffin
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Life Insurance>Term life; Public Policy
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A Tax Like No Other: The Health Insurer Fee
A Tax Like No Other: The Health Insurer Fee The PPACA imposed a market share-based ... business of providing health insurance coverage for U.S. health risks. This article provides background information ...- Authors: Mersini Keller
- Date: Oct 2015
- Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Health & Disability>Health insurance; Health & Disability>Health risks; Public Policy
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2012–2013 Priority Guidance Plan—What’s in It for Life Insurance Companies?
2012–2013 Priority Guidance Plan—What’s in It for Life Insurance Companies? A summary discussion of ... Service=IRS;Conditional Tail Expectation=CTE;Mortality rates=Mortality tables=Death rates 4294997337 5/1/2013 ...- Authors: Susan Hotine
- Date: May 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
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The Scope of Reserve Valuation Rules Used to Compute Life Insurance Reserves Defined In Section 816(b)
The Scope of Reserve Valuation Rules Used to Compute Life Insurance Reserves Defined In Section ... estimate reserves “on the basis of recognized mortality or morbidity tables, and assumed rates of interest ...- Authors: Emanuel Seth Burstein
- Date: Feb 2018
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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ACLI Update
list with the updated revenue esti- mates shown in Table 2. SENATOR CARDIN’S PROGRESSIVE CONSUMPTION TAX ... financial supplies, such as life insurance and annuity contracts, from the consumption tax. We requested ...- Authors: Mandana Parsazad, Pete Bautz, Regina Y Rose
- Date: Jun 2017
- Competency: Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
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IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes
IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax ... Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes In ...- Authors: Kevin Owens, Gregory Stephenson
- Date: May 2012
- Competency: Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Taxing Times | February 2018 | Volume 14, Issue 1
MAAA Phil Ferrari, ASA, MAAA Jeff Harper, FSA, MAAA S. Vincent Zink, FSA, MAAA Affiliate Council Member ... article, both the House of Representa- tives and the U.S. Senate have passed versions of the Tax Cuts and ...- Authors: Society of Actuaries
- Date: Feb 2018
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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In the Beginning…A Column Devoted to Tax Basics Why Section 7702 (and 7702A, too)? Some Historical Perspectives
by The Equitable (now AXA), term insurance and annuity combinations hawked as substitutes for whole life ... treated as life insurance rather than as a deferred annuity, a mutual fund, or a form of debt or equity investment ...- Authors: John Adney
- Date: Feb 2018
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life
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Working Through Uncertainty
article, both the House of Representa- tives and the U.S. Senate have passed versions of the Tax Cuts and ... particularly changes to actuarial guidelines and mortality tables? 6 FEBRUARY 2018 TAXING TIMES Working ...- Authors: Cindy Barnard, Housseine Essaheb, Sheryl Flum, James Van Etten, Peter Winslow
- Date: Feb 2018
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times