Refine your search
11 - 20 of 22 results (0.73 seconds)
Sort By:
  • Alternative Minimum Tax
    in Boston, Massachusetts. 1053 OPEN FORUM Table 1 compares the structural outline of the AMT calculation ... components: the BURP adjustment and the ACE adjustment. TABLE 1 AMTI Calculation Structural Outline Pre-1990 ...

    View Description

    • Authors: David L Olmsted, William J Schreiner, Jonathan C Chapman
    • Date: Apr 1990
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Section 807(f)-Tax Impact of Statutory Reserve Change
    policies at the same time as increasing the valuation interest rate on the reserves underlying the pol- ... situation involved a change in the mortal- ity table used to compute the reserves; the second involved ...

    View Description

    • Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Tax Considerations in Actuarial Projections
    capitalization rate is very different between individual life insurance (7.7 percent), and that which ... “economic” DTA equals the following as of a given valuation date: DTA = T*[(SR – TR) + TDAC], where: ...

    View Description

    • Authors: Edward Robbins, Stephen Baker
    • Date: Dec 2011
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Federal Income Tax
    had not been based on a recognized mor- tality table and did not involve an interest element. During ... adequacy of premium rates without using a mortality table. The actuarial tax expert in the company or to ...

    View Description

    • Authors: Quincy S Abbot, William D Bishop, H Edward Harland, John E Hearst, Kenneth P Hinsdale, Gerald A Levy, W James Preble, Henry B Ramsey, Marvin L Weisbrod, John C Fraser, Welburn J Adams, Willis J. Lutz
    • Date: Apr 1968
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
  • TAX SITUATIONS UNDER TEFRA
    allowable Special Deductions. 0 The Northampton Table (Continued from page 1) It is rig-hi for us today ... been made; and without (that) . . . an accurate Table of Observations cannel possibly be ohtainecl.” ...

    View Description

    • Authors: James P A Knight
    • Date: Jan 1983
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Tax Update
    addresses the tax consequences when an original individual owner surrenders or sells his life insurance ... chase life insurance contracts. Guidance for Individual Policyholders Revenue Ruling 2009-13 addresses ...

    View Description

    • Authors: Edward Robbins, Brian King
    • Date: Nov 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Tax accounting
  • T3: TAXING TIMES TIDBITS
    T3: TAXING TIMES TIDBITS T3: TAXING TIMES TIDBITS TAXING TIMES, June 2022 IRS Tweaks Automatic ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...

    View Description

    • 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
  • A Practical Guide for Determining Whether a Section 338h10 Election Should Be Made for a Target Insurance Company
    tax purposes, as compared to a normal actuarial valuation. On the other hand, one could interpret the rule ... of the regulation. P. Winslow and S. Mitchell, Valuation of Insurance in Force for Tax Purposes, T3: Taxing ...

    View Description

    • Authors: Lori J Jones
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • From the Editor to our Readers
    From the Editor to our Readers Letter from the Editor Tax accounting;Taxation;Life reserves 6442463190 ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...

    View Description

    • Authors: Kristin R Norberg
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • ACLI Update Column
    ACLI Update Column After nearly a decade of work by ACLI and representatives of its member companies, ... CARVM is the Commis- sioner’s Annuity Reserve Valuation Method prescribed by the NAIC that is in effect ...

    View Description

    • Authors: Bill Elwell
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting