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Many Hands Make Light Work
Many Hands Make Light Work Highlights of recent activities of the Taxation Section Taxes=Taxation;Professional development=PD;Tax accounting;Life insurance 6442451614 10/1/2013 12:00:00 AM ...- Authors: Mary Caramagno
- Date: Oct 2013
- Competency: Professional Values>Practice expertise; Relationship Management>Team leadership
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional development; Financial Reporting & Accounting>Tax accounting; Public Policy
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Update: IRS Issues Guidance Regarding the 2 Percent De Minimis Exception Under IRC Section 162(M)(6)
Update: IRS Issues Guidance Regarding the 2 Percent De Minimis Exception Under IRC Section 162(M)(6) Updated discussion of IRS Proposed Regulations under Section 162(m)(6), their potential impact ...- Authors: Daniel Stringham
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Health insurance; Public Policy
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IRS Limitations on Integration of Defined Benefit Pension Plans with United States Social Security
IRS Limitations on Integration of Defined Benefit Pension Plans with United States Social Security In this paper, the author presents the statutory and regulatory rationale for the Internal ...- Authors: Vincent Amoroso
- Date: Oct 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy
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Taxing Times, Volume 13, Issue 1, February 2017
Taxing Times, Volume 13, Issue 1, February 2017 Read the February 2017 issue of Taxing Times published by the The Taxation Section. Newsletters provide practical information for the working ...- Authors: Society of Actuaries
- 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; Public Policy
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Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts
Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts Over the past few years, the Internal Revenue Service has issued two private letter rulings waiving the failure ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Dec 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life; Public Policy
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Protected Cell Series LLC Arrangements Should Consider Segregation Of Corporate Earnings And Liquidation Rights
Protected Cell Series LLC Arrangements Should Consider Segregation Of Corporate Earnings And Liquidation Rights This article summarizes the government guidance for protected cells in the ...- Authors: Lynlee C Baker
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Recent Guidance Involving the Taxation of Life Settlement Transactions
Recent Guidance Involving the Taxation of Life Settlement Transactions A discussion of new IRS rulings with respect to the taxation of life settlement transactions. Capital gains;Internal Revenue ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Tax Law And Regulations
Tax Law And Regulations Article from The Actuary, December 1971 – volume 5 - Issue 10 that talks about tax laws and regulations. In particular, this article discusses the formula, developed by ...- Authors: Charles T Kemmerer
- Date: Dec 1971
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Actuary Magazine
- Topics: Public Policy
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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 to the principles of taxation of U.S. owned foreign insurance operations, such as controlled ...- 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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Book Review - Integration Of Plans With Social Security And Funding by Donald S. Grubbs, Jr.
Book Review - Integration Of Plans With Social Security And Funding by Donald S. Grubbs, Jr. Article Book Review by Ray in The Actuary, January 1979, Volume 13, Number 1 Employee Retirement ...- Authors: Jeanne Cullinan Ray
- Date: Jan 1979
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Actuary Magazine
- Topics: Annuities>Group plans - Annuities; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Private sector plans; Pensions & Retirement>Public sector plans; Public Policy; Social Insurance>Social Security