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T3: TAXING TIMES TIDBITS
transaction between a foreign insurance company taxed as a U.S. company by virtue of an election under section 953(d) ... Taxpayer’s U.S. affiliates, that satisfied the criteria for treatment as annuity contracts. Taxpayer’s reinsurance ...- Authors: Frederic Gelfond
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Reinsurance; Reinsurance>General reinsurance
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ACLI Update
Inflation Reduction Act (Budget Reconciliation Bill)'s tax provisions, including the corporate minimum book ... fixed indemnity benefits); and an update on the OECD’s Base Erosion and Profit Shifting Project blockquote ...- Authors: Mandana Parazad, Regina Y Rose, Sarah Lashley
- Date: Sep 2022
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Health & Disability; Life Insurance
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LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years
LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years This article ... computing tax reserves for pre-2018 tax years for annuity contracts subject to AG43 and VM-21 and life insurance ...- Authors: Samuel A Mitchell, Arthur C Schneider
- Date: Mar 2019
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Guaranteed living benefits; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees