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AG 38, ULSG and the Spirit of XXX
AG 38, ULSG and the Spirit of XXX An extensive look at Actuarial Guideline 38, "The Application of the Valuation of Life Insurance Policies Model Regulation." Life ...- Authors: Kristin R Norberg
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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IRS Issues Ruling Applying Diversification Rules to Illiquid Funds
IRS Issues Ruling Applying Diversification Rules to Illiquid Funds Discussion of the March 1, 2013 Internal Revenue Service (“IRS”) release of PLR 201309011, which addresses the application of ...- Authors: Bryan W Keene, Alison R Peak
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
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IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO
IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO The article addresses the safe harbor guidance provided in Notice 2016-63 for 2017 CSO contracts satisfying the section 7702 reasonable ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Enterprise Risk Management>Compliance; Life Insurance>Product development - Life Insurance; Public Policy
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Tax Implications of Applying Principles-Based Reserves Retroactively
Tax Implications of Applying Principles-Based Reserves Retroactively This article explores the complexities and potential problems with respect to tax reserves that could result from a ...- Authors: Kory Olsen
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
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IRS Rules on New BOLI Arrangement
IRS Rules on New BOLI Arrangement This article discusses the ruling on the new BOLI arrangement and addresses three aspects of the tax treatment of the arrangement: (1) the LLC’s taxation as a ...- Authors: John Adney, Bryan W Keene
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Foreign Insurance Subsidiaries' Reserve Amounts May Be Used to Determine Foreign Personal Holding Company Income
Foreign Insurance Subsidiaries' Reserve Amounts May Be Used to Determine Foreign Personal Holding Company Income A discussion of the ramifications, facts and rules associated with loss ...- Authors: Kevin Owens
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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From the Editor: To our Readers
From the Editor: To our Readers A brief discussion of the articles included in the February 2013 issue of Taxing Times. Taxation;Principles-based reserves 4294995689 2/1/2013 12:00:00 AM ...- Authors: Christian J DesRochers
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV)
Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV) A continuation of the conversation about principle-based reserves (PBR). Actuaries and an attorney ...- Authors: Peter Winslow
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Tax accounting
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In the Beginning…A Column Devoted to Tax Basics Tax DAC
In the Beginning…A Column Devoted to Tax Basics Tax DAC This article discusses the complexities of such a simple statement as well as highlight certain differences between tax and book treatment ...- Authors: Stephen Baker
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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ACLI Update Column
ACLI Update Column Update on accounting and capital/RBC issues subsequent to tax reform. Accounting standards;American Academy of Actuaries=AAA;Tax accounting;Taxes=Taxation;Risk-based ...- Authors: Regina Y Rose, Mandana Parsazad, Paul S Graham, Pete Bautz
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting