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New Tax Developments, Audit Issues And Alternate Minimum Tax
tolerance factor similar to that in the Standard Valuation Law, which would call for a change in the AFR ... corresponding features in the current Standard Valuation Law. We have had preliminary discussions with ...- Authors: Stephen C Eldridge, Charles D Friedstat, William J Schreiner, Linda L Wein, E P Baker
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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FAS 96
sheet "right"? It means simply that, as of a valuation date, if there are differences between the tax ... have. I want to show you a simple runoff example. Table I shows the cumulative temporary differences in ...- Authors: James Hawke, Donald Maves, Edward Robbins, Charles J Auer
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
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Impact of Tax Changes
claims. The second is Guideline XXX, now the "Valuation of Life Insurance Policies Model Regulation." ... which deals with commissioner's annuity reserve valuation method (CARVM) methodology for annuities. I'll ...- Authors: Julian J Dukacz, Charles D Friedstat, Edward Robbins, Hugh McCormick
- Date: Oct 1995
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Federal Income Tax
intended to be 20% of first year premiums for individual life insurance contracts - direct premiums minus ... reserves) over tax reserves, the mandatory security valuation reserve, nonadmitted financial assets, one-half ...- Authors: Stephen D Bickel, Douglas N Hertz, Walter Juncker, Lynn C Miller, Earlon L Milbrath, Thomas E Skillman
- Date: May 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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Alternative Minimum Tax
depreciation can be either positive or negative. (See Table 1.) The next three are all earnings and profits ... ownership again are only positive adjustments. TABLE 1 Section 56(g) 4 Adjustments for the ACE Calculation ...- Authors: Bruce Bengtson, William J Schreiner, Martin P Chotiner, Alan Kunkel
- Date: Jun 1990
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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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 ...- 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
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Federal Income Tax
a response regarding the proposal's impact on individual companies and segments of the industry, and also ... tax re- serves, plus its Mandatory Securities Valuation Reserve, plus 50% of the divi- dend apportionment ...- Authors: Michael P Healy, James P A Knight, John Palmer, Virgil Wagner, Harry D. Garber
- Date: Apr 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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U.S. Federal Income Tax
must be computed using the most recent valuation mortality table an assumed rate of interest which is the ... Operations." The proposal first identified classes of individual life insurance other than traditional non-par ...- Authors: Peter W Plumley, Richard S Robertson, Virgil Wagner, Louis Weisz
- Date: May 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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Reinsurance Tax Issues
other opinions in the Modern Security Life case, Individual Life, Colonial American Life and Merit Life, ... examples; however, they still give a realistic result. Table 1 is a scenario where the reinsurer is in a regular ...- Authors: Gordon K Dowsley, Stephen C Eldridge, Arthur C Schneider, Melville J Young, Ronald Albert
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Reinsurance
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Strategic Tax Planning
Mutual to update its inforce individual contracts to a four percent valuation interest basis. This might ... marginal tax deduction. MR. THOMPSON: The 1980 Valuation law is being passed in many states. What impact ...- Authors: Quincy S Abbot, Frank Derbak, Peter W Plumley
- Date: Apr 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting