Tax Basis Assets and Liabilities of U.S. Life Insurers

Tax Basis Assets and Liabilities of U.S. Life Insurers PDF Author: Edward L. Robbins
Publisher: ACTEX Publications
ISBN: 1625423837
Category : Business & Economics
Languages : en
Pages : 545

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Book Description
This new, innovative textbook, a sequel to US Tax Reserves for Life Insurers published in 2005, provides authoritative guidance and mathematical approaches to calculating both actuarial tax basis liabilities (reserves and related items) and assets (primarily invested assets and deferred taxes). The text provides an introduction to statutory and tax reserve planning and includes a detailed discussion of the pertinent parts of the authoritative guidance, including extensive references to specific cases and rulings. This sequel provides significant detail on investment tax accounting and offers an introduction to tax aspects of business combinations.

Tax Basis Assets and Liabilities of U.S. Life Insurers

Tax Basis Assets and Liabilities of U.S. Life Insurers PDF Author: Edward L. Robbins
Publisher: ACTEX Publications
ISBN: 1625423837
Category : Business & Economics
Languages : en
Pages : 545

Get Book

Book Description
This new, innovative textbook, a sequel to US Tax Reserves for Life Insurers published in 2005, provides authoritative guidance and mathematical approaches to calculating both actuarial tax basis liabilities (reserves and related items) and assets (primarily invested assets and deferred taxes). The text provides an introduction to statutory and tax reserve planning and includes a detailed discussion of the pertinent parts of the authoritative guidance, including extensive references to specific cases and rulings. This sequel provides significant detail on investment tax accounting and offers an introduction to tax aspects of business combinations.

Basis of Assets

Basis of Assets PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category :
Languages : en
Pages : 12

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Book Description


Taxation of Life Insurance Companies

Taxation of Life Insurance Companies PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Insurance, Life
Languages : en
Pages : 72

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Book Description


Life Insurance Company Income Tax Act of 1959

Life Insurance Company Income Tax Act of 1959 PDF Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Insurance, Life
Languages : en
Pages : 150

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Book Description


Taxation of Income of Life Insurance Companies

Taxation of Income of Life Insurance Companies PDF Author: United States. Congress. House. Ways and Means
Publisher:
ISBN:
Category :
Languages : en
Pages : 502

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Book Description


Federal Income Taxation of Property and Casualty Insurance Companies

Federal Income Taxation of Property and Casualty Insurance Companies PDF Author: Ernst & Young LLP
Publisher: John Wiley & Sons
ISBN: 9780471130307
Category : Business & Economics
Languages : en
Pages : 548

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Book Description
This is the first book to address the special rules that apply to the taxation of all property and casualty insurance companies, including life insurance companies with property/casualty insurance operations. It covers the special rules that apply to the taxation of captive insurance companies in addition to the general rules that are usually applicable to a captive insurance company. At the same time, it examines the fact that many healthcare organizations are now considered to be insurance companies and will be taxed as such under all the various healthcare reform proposals. Includes a sample tax return for property and casualty insurance companies, Form 1120PC, and guidance on how to read and review a property and/or casualty company annual report.

Basis of Assets

Basis of Assets PDF Author:
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 12

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Book Description


The Taxation of Income Flowing Through Life Insurance Companies

The Taxation of Income Flowing Through Life Insurance Companies PDF Author: Thomas Neubig
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 90

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Book Description


Life Insurance Fact Book

Life Insurance Fact Book PDF Author:
Publisher:
ISBN:
Category : Insurance, Life
Languages : en
Pages : 136

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Book Description


Insurance and Issues in Financial Soundness

Insurance and Issues in Financial Soundness PDF Author: Nigel Davies
Publisher: International Monetary Fund
ISBN: 1451856008
Category : Business & Economics
Languages : en
Pages : 45

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Book Description
This paper explores insurance as a source of financial system vulnerability. It provides a brief overview of the insurance industry and reviews the risks it faces, as well as several recent failures of insurance companies that had systemic implications. Assimilation of banking-type activities by life insurers appears to be the key systemic vulnerability. Building on this experience and the experience gained under the FSAP, the paper proposes key indicators that should be compiled and used for surveillance of financial soundness of insurance companies and the insurance sector as a whole.