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They Go Bump in the Night: Life Insurance Policies and the Law of Material Change
They Go Bump in the Night: Life Insurance Policies and the Law of Material Change The different broad ... broad purposes served by the material change concept under federal tax law are outlined. More specific material ...- Authors: John Adney, Craig R Springfield
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Policyholder behavior - Life Insurance
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Mathematical Analysis of 'The Life Insurance Company Income Tax Act of 1959' Revisited
Mathematical Analysis of 'The Life Insurance Company Income Tax Act of 1959' Revisited This ... paper examined two interrelated aspects of federal income taxation of life insurance companies. First ...- Authors: Calvert A Jared
- Date: Oct 1974
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System This ... This article discusses the implications of a principle-based reserve PBR system with respect to federal income ...- Authors: Application Administrator, Joseph F McKeever
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
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Changes to the Computation of Tax Reserves under P.L. 115-97
Changes to the Computation of Tax Reserves under P.L. 115-97 The article describes changes to the computation ... computation of tax reserves as a result of the Tax Cuts and Jobs Act. Tax accounting;Taxation;Annuity Reserves;Life ...- Authors: Jeffrey Stabach, Kristin R Norberg
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance>Reserves - Life Insurance
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Realized Capital Gains Of Non-Qualified Separate Accounts
Realized Capital Gains Of Non-Qualified Separate Accounts Discusses the importance of making tax-motivated ... regarding one portfolio of a company within the context of the overall tax return of which the portfolio is a ...- Authors: John C Fraser
- Date: Apr 1973
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Actuary Magazine
- Topics: Annuities>Investment strategy - Annuities; Financial Reporting & Accounting>Tax accounting
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Federal Income Tax
From the 1960 Transactions Vol. 12 No. 33, this ‘Digest of Informal Discussion’ took place at the 1960 ... Spring Meeting of the Society of Actuaries, held in Washington, D.C. March 24-25. The participants discussed ...- Authors: Joseph C Noback, Peter W Plumley, Harry Walker, Dickinson C Duffield
- Date: May 1960
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting
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Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves
Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves This paper describes ... describes the Federal Income Tax FIT treatment of reserves historically. Then it describes Principles-Based ...- Authors: Christian J DesRochers, Douglas N Hertz
- Date: May 2007
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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What Does Textron Mean for Preserving the Confidentiality of Tax Accrual Workpapers?
What Does Textron Mean for Preserving the Confidentiality of Tax Accrual Workpapers? Two relatively ... heightened tax managers’ anxiety concerning the possible disclosure of tax accrual workpapers. Taxes=Taxation; ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Taxation Of Insurance Companies Act Of 1986
Taxation Of Insurance Companies Act Of 1986 Article from The Actuary, November 1986, Volume 20, No. ... 9 on the taxation of insurance companies, Act of 1986. In this article, we concentrate on the corporate ...- Authors: John H Elken
- Date: Nov 1986
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Tax accounting
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Certain Inequities in the Life Insurance Company Income Tax of 1959
Inequities in the Life Insurance Company Income Tax of 1959 This paper examines five problematic areas of the ... Income Tax Act of 1959 including the 10-for-1 rule, the deduction for investment income on qualified pension ...- Authors: James E Kilmer, Peter W Plumley, Application Administrator
- Date: Oct 1976
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy