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Purchase GAAP Issues
example that will help us illustrate the issues (Table 1). In this example, a block of universal life business ... present value of profits-- both gross and statutory. TABLE 1 PURCHASE GAAP EXAMPLE s Pretax Aftertax Gross ...- Authors: Howard L Rosen, Arthur C Schneider, Bradley M Smith
- Date: May 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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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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The Future Regulatory Environment of Life and Health Insurance
A&H products under the life insurance reserve valuation rules. However, companies could, in computing ... which would generally be any entity other than an individual. The intent of this provision is basi- cally ...- Authors: Helen L Hofmann, Paul Janus, Jeffrey A Prussin, Arthur C Schneider, Richard A Edwards
- Date: May 1986
- Competency: External Forces & Industry Knowledge; Leadership>Change management; Professional Values>Public interest representation; Strategic Insight and Integration>Big picture view
- Publication Name: Record of the Society of Actuaries
- Topics: Economics>Health economics; Pensions & Retirement>Pension legislation and regulation; Public Policy; Public Policy
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T3: TAXING TIMES TIDBITS
T3: TAXING TIMES TIDBITS T3: TAXING TIMES TIDBITS TAXING TIMES, June 2022 IRS Tweaks Automatic ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...- Authors: Arthur C Schneider, Surjya Mitra
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Expenses - Life Insurance; Public Policy
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LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years
reserves under Actuarial Guideline XLIII (AG 43)/Valuation Manual 21 (VM- 21) for variable annuities and ... determined under the Commissioners’ Reserve Valuation Method (CRVM) for life insurance contracts and ...- Authors: Samuel A Mitchell, Arthur C Schneider
- Date: Mar 2019
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Guaranteed living benefits; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees
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XXX Reserve Funding is Debt for Federal Tax Purposes
Regulation XXX is the short-hand name for the Valuation of Life Insurance Policies Model Regulation issued ... regulation prescribes the Commissioners’ Reserve Valuation Method (“CRVM”)2 applicable, with some exceptions ...- Authors: Arthur C Schneider, Seth L Rosen
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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Proposed Regulations on Ownership Change Present Issues for Insurance Companies
Proposed Regulations on Ownership Change Present Issues for Insurance Companies This article ... under the IRC § 338 approach only. As for the valuation of contingent liabilities, the proposed regulations ...- Authors: Samuel A Mitchell, Arthur C Schneider
- Date: Jun 2020
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting