1 - 3 of 3 results (0.41 seconds)
Sort By:
  • New Regulations Provide Guidance on Computation and Reporting of Reserves
    National Association of Insurance Commissioner’s Valuation Manual 30 [(“VM-30”)] as it existed on December ... determined using the Commissioners’ Reserve Valuation Method (“CRVM”) do not include an AAR component ...

    View Description

    • Authors: Mark Smith, Arthur Schneider
    • Date: Nov 2020
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Life Insurance>Reserves - Life Insurance
  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    interest rate, the prevailing mortality or morbidity table, as well as the elim- ination of any net deferred ... ruling accepts that changes from one acceptable valuation method (for example, curtate to continuous) to ...

    View Description

    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • IRS Utilizes the Industry Issue Resolution Program to Resolve the Insurance Industry Bad Debt Issue
    IRS Utilizes the Industry Issue Resolution Program to Resolve the Insurance Industry Bad Debt ... an opportunity to resolve the issue without individual companies having to continue to expend resources ...

    View Description

    • Authors: Arthur Schneider
    • Date: Feb 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting