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  • To Be Continued - Group Insurance Programs - Special Financing Arrangements
    Arrangements A discussion of funding arrangements that can reduce the costs of providing medical coverage ... through lower reserves or state tax savings, instead of through cutting benefits. Funding policy;Premiu ...

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    • Authors: Stephen Carter
    • Date: Jan 1978
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions>Actionable recommendations; Strategic Insight and Integration>Strategy development
    • Publication Name: The Actuary Magazine
    • Topics: Actuarial Profession>Best practices; Finance & Investments; Financial Reporting & Accounting>Tax accounting; Health & Disability>Health insurance
  • Discounted Unpaid Losses: A Rate or a Curve?
    Losses: A Rate or a Curve? The article describes changes to the computation of discounted unpaid losses ... losses (claim reserves) as a result of the 2017 tax legislation. Taxation;Discount rates;Health reserves;Internal ...

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    • Authors: Kristin R Norberg
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Health & Disability
  • Then and Now
    Now The author uses a reprint of an article from the very first edition of the “News from the Individual ... from the Taxation Section Council and Friends of that Council to decipher the changes between the life ...

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    • Authors: Paula Hodges
    • 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: Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Public Policy
  • Erroneous Tax Reserve Computation - Year of Correction
    Erroneous Tax Reserve Computation - Year of Correction The article provides guidlines for the proper ... Year of Correction The article provides guidlines for the proper way to correct several types of tax ...

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    • Authors: Peter Winslow
    • Date: May 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • 2001 CSO Table—The Road to 2009
    2001 CSO Table—The Road to 2009 A discussion of the development, key elements, applications, and implementation ... implementation process of the 2001 CSO Tables for individual life insurance policies for computing minimum ...

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    • Authors: William Carroll
    • Date: Jul 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Product Matters!
    • Topics: Experience Studies & Data>Mortality; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • IRS Issues Ruling Applying Diversification Rules to Illiquid Funds
    Funds Discussion of the March 1, 2013 Internal Revenue Service (“IRS”) release of PLR 201309011, which ... which addresses the application of the section 817(h) diversification requirements to variable contracts ...

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    • 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
  • Are Reserves for Bad Faith Claims Deductible by a Life Insurance Company?
    Deductible by a Life Insurance Company? The article suggests that the case of State Farm Mutual Automobile Ins ... 3d 357 (7th Cir. 2012), and INT 03-17 may support the argument that estimated extra-contractual obligations ...

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    • Authors: Peter Winslow
    • Date: May 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting