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T3: TAXING TIMES TIDBITS
the treatment of a change in basis of computing life insurance reserves. In response, the IRS issued ... companies implement changes in basis of computing life insurance reserves. The Revisions The first revision—regarding ...- Authors: Arthur C Schneider, Surjya Mitra
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Expenses - Life Insurance; Public Policy
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Session 18 - Company Tax: Domestic and International Implications of Tax Reform
Session 18 - Company Tax: Domestic and International Implications of Tax Reform This ... implications of current tax developments affecting the life insurance industry, including: International add-on ...- Authors: Jean Baxley, Surjya Mitra,
- Date: Aug 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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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 ... and Jobs Act provisions that are most important to life insurance companies. Tax Accounting;Taxes=Taxation ...- 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
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Proposed Regulations on “Toll Tax” Under Amended Section 965
that is engaged in a regulated industry, such as life insurance. However, the Treasury and IRS provided ... affiliated group [as defined in Section 1504(a)], and members of a consolidated group [as defined in ...- Authors: Surjya Mitra
- Date: Oct 2018
- Competency: Communication>Written communication
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life
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Introduction to Pillars One and Two for Insurers
Introduction to Pillars One and Two for Insurers One major feature of the OECD's two-pillar ... transactions, such as reinsurance, M&A activity, intra-group financing and capital support, and the provision ...- Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
- Date: Sep 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Global Perspectives