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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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Generally Accepted Accounting Principles for Nontraditional Products
and reported in the separate account as well as valuation and disclosure issues will have to be decided ... including separate account reporting and the valuation framework that I alluded to: the treatment of ...- Authors: Bruce Bengtson, Thomas Campbell, Kay Minnich, Michael Hughes, James T. Pearson
- Date: Jan 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Equity-indexed annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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New Products Accounting Alternatives
is primarily in the group rather than in the individual product area. Several of the official reasons ... which adds margins for conservatism until the valuation net premium is equal to the gross premium, squeezing ...- Authors: Bruce Bengtson, William J Schreiner, Edward Silins, Michael M Sonderby
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Individual annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance
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Independent Audit-An Accountant's Perspective
the committee, and we've had many projects on the table. Quite frankly, my first two years of service were ... audit process emerges. If the insurance company's valuation actuary can discuss actuarial issues with the ...- Authors: Bruce Bengtson, Glen Gammill, Rod P Farrell, David D Real
- Date: Apr 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Setting Investment Policy For Life Insurance Company Products
into different categories and, in some cases, individual policy types so that we can properly analyse ... liability components and which optimally meet their individual investment requirements can be constructed.- Authors: Bruce Bengtson, Walter J Blasberg, James J Carey, James Hess, James A Tilley
- Date: May 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Investment policy