51
-
60
of
309
results (0.42 seconds)
Sort By:
-
October 2016 Taxing Times
and opinions expressed herein are those of the individual authors and are not necessarily those of the ... breakfast at the Life and Annuity Symposium, the Valuation Actuary Symposium, and the 2016 SOA Annual Meeting ...- Authors: Society of Actuaries
- Date: Oct 2016
- Publication Name: Taxing Times
-
X-Rated Reserves: AXXX and XXX
Time to Say Goodbye to the 1980 CSO Mortality Table by Brian G. King and Craig R. Springfield _______________ ... decade, the reserve standards articulated in The Valuation of Life Insurance Policies Model Regulation (Regulation ...- Authors: Christian J DesRochers
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Secondary guarantees; Life Insurance>Term life
-
Taxing Times February 2008 Volume 4, Issue 1
Time to Say Goodbye to the 1980 CSO Mortality Table by Brian G. King and Craig R. Springfield _______________ ... decade, the reserve standards articulated in The Valuation of Life Insurance Policies Model Regulation (Regulation ...- Authors: Society of Actuaries
- Date: Feb 2008
- Publication Name: Taxing Times
-
Uncertainty Remains in Tax Reserve Assumptions for Guaranteed Renewable and Noncancellable Health Insurance
the risk.”3 Further, there is the matter of rapid table obsolescence in several health product lines, which ... (described below), to prescribe the morbidity table for tax purposes in most health product lines.- Authors: Edward Robbins, Peter Winslow
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Health & Disability; Public Policy
-
Calculation of Tax Expense in a Principles-Based Reserves Environment
refers to the consequent reduction of a DTA as a “valuation allowance.” 2 Society of Actuaries. Formula ... constraints; what constitutes a prescribed “valuation allowance” exists equal to the non-admitted portion ...- Authors: Edward Robbins
- Date: Feb 2008
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
ACLI Update
coordination is found in the 2001 CSO mortality table guidance plan project, which is described in detail ... which table to use for section 807(d)(2) purposes when there is more than one ap- plicable table in the ...- Authors: Pete Bautz, Mandana Parsazad, Walter Welsh
- Date: May 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
-
Taxing Times Supplement
raises a concern that, even if allocated to individual policies, such stochastic excess reserve would ... fall into this category include what mortality table and interest rate For the moment, it appears that ...- Authors: Society of Actuaries
- Date: Mar 2008
- Publication Name: Taxing Times
-
SSAP 10R—Admittance of Deferred Income Taxes Modified in 2009
SSAP 10R—Admittance of Deferred Income Taxes Modified in 2009 SSAP 10R supersedes Statement ... explicit and gives definition to the implicit valuation allowance of SSAP 10, and increases transparency ...- Authors: Thomas E Barber, Kelly Brucato
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting
-
Tax Aspects of VA CARVM aka Actuarial Guideline XLIII
determined by a seriatim (contract-by-contract) valuation approach, which, for interest and mortal- ity ... reflect current economic conditions as of the valuation date. The CTE Amount is a stochastically generated ...- Authors: Edward Robbins, Michael LeBoeuf, Victor Akin
- 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
-
Taxing Times | February 2018 | Volume 14, Issue 1
By Larry Hersh 22 The Scope of Reserve Valuation Rules Used to Compute Life Insurance Reserves ... tion can be a major factor. In addition to the valuation issues, in indemnity reinsurance in particular ...- Authors: Society of Actuaries
- Date: Feb 2018
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times