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Section 807(f)-Tax Impact of Statutory Reserve Change
Section 807(f)-Tax Impact of Statutory Reserve Change Interplay of §807(f) and the stat cap in §807(d) ... change to the stat reserve could be subject to §807(f). 807(f) adjustments ;corrections of errors;changes ...- 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
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XXX Update
History of XXX. 2. Developments and the impact of changes on the original XXX. 3. Impact of changes ... changes on the pricing actuary. 4. A regulatory perspective from a regulator. Life reinsurance;Mortality ...- Authors: Robert W Foster, Larry M Gorski, Donald Maves, Michael Palace
- Date: May 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Public Policy
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PBR Considerations and Benefits for Smaller Insurance Companies
After years of discussion and debate, PrinciplesBased Reserving (PBR) is finally a reality. Small insurance ... electing for the company-wide exemption or adopting the PBR methods. This article discusses the benefits ...- Authors: Alixandra Balestra, Calvin Y K Yeung, Jeffery Stroller
- Date: Nov 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Experience Studies & Data; Experience Studies & Data>Mortality; Life Insurance; Life Insurance>Reserves - Life Insurance
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The Mathematical Forces Operating on Reserves
The Mathematical Forces Operating on Reserves The insurance reserve for an individual contract can be ... continuously from moment to moment in response to the forces of interest and mortality. A different mathematical ...- Authors: Mohamed F Amer, John A Mereu, Cecil J Nesbitt, Courtland C Smith, Robert E Beard
- Date: Oct 1963
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Life Insurance>Reserves - Life Insurance; Modeling & Statistical Methods
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FAS No. 97 - Handling Persistency Kicker Features
examines the impact of FAS 97 on the emergence of earnings for the most recent versions of UL products ... rate and return of load kickers. Acquisition expenses;Life valuation;Persistency;Return on investment; ...- Authors: Bradley M Smith
- Date: Jul 1988
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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Alternative XXX Model Regulations from a Federal Income Tax Perspective
discusses the the 1998 alternartive XXX model regulations and the potential tax impact on the definition ... definition of life insurance and on reserve deductions associated therewith. Insurance valuation tables;Secondary ...- Authors: James Reiskytl
- Date: Dec 1998
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life; Public Policy; Public Policy
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Reserve Strengthening
Reserve Strengthening Discusses the reasons for changing emphasis on reserve strengthening programs and ... emphasize the reserve character of undistributed surplus. Interest rate risk;Longevity risk; 996 6/1/1952 ...- Authors: Society of Actuaries
- Date: Jun 1952
- Competency: External Forces & Industry Knowledge>Internal forces and business performance
- Publication Name: Transactions of the SOA
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Case Study - Impact of Tax Cuts and Jobs Act 2017
Study - Impact of Tax Cuts and Jobs Act 2017 An overall analysis and attribution analysis of the impacts ... impacts of the 2017 Tax Cuts and Jobs Act for certain life insurance contracts. Taxation;Reserves;Life Insurance ...- Authors: Christopher Zuiker, Dylan Strother
- Date: Sep 2018
- Competency: Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Embedded Risk in Settlement Options on Older Life and Annuity Contracts
Embedded Risk in Settlement Options on Older Life and Annuity Contracts Embedded Risk in Settlement ... Settlement Options on Older Life and Annuity Contracts Annuity reserves;Annuity valuation;Deferred annuities;Discount ...- Authors: John Ladley, Kenneth Beck
- Date: Nov 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Annuities>Payout annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Digest of Discussion: Ordinary Insurance Problems
Digest of Discussion: Ordinary Insurance Problems Discussion of the 1958 CSO Mortality Table: ... reserve methods 2. Likelihood of Canadian adoption 3. Impact on extended insurance and automatic ...- Authors: Robert C Dowsett, Louis Garfin, William E Lewis, John C Maynard, Joseph C Noback, Andrew C Webster
- Date: Jan 1961
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Transactions of the SOA
- Topics: Life Insurance>Reserves - Life Insurance