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Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III
Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III ... approach. Annuity reserves;Annuity valuation;Life reserves;Life valuation;Taxes=Taxation; 11540 3/1/2008 ...- Authors: Christian J DesRochers, Edward Robbins, Peter Winslow
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Taxing Times, May 2007, Volume 3, Issue No. 2
Regulation enabling the adoption of these new valuation and nonforfeiture tables, the “required” date ... end age of the 2001 CSO table is 121 not age 100 as with the 1980 CSO table). Decisions must be made ...- Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
- Date: May 2007
- Publication Name: Taxing Times
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Taxing Times, September 2007, Volume 3, Issue No. 3
only formulaic reserves based on net premium valuation methodology qualify as life insurance reserves; ... that only reserves computed using a net premium valuation methodology where prospectively computed reserves ...- Authors: Christian J DesRochers, Leslie Chapman, Brian King, Kory Olsen, Susan Hotine, Peter Winslow, Thomas Gibbons
- Date: Sep 2007
- Publication Name: Taxing Times
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Taxing Times, May 2005, Volume 1, Issue No. 1
Standard Ordinary Table (1980 CSO) to the 2001 Commissioners’ Standard Ordinary Table (2001 CSO) in determining ... standard table at the time the con- tract is issued. The concept of the prevailing table was bor- rowed ...- Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Edward Robbins, Brian King, Craig R Springfield, Tom Quinn, Susan Hotine, Peter Winslow, Joseph F McKeever
- Date: May 2005
- Publication Name: Taxing Times
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T3 – Taxing Times Tidbits
not break any new ground, and deals with the valuation of a life policy before the changes made in 2005 ... the Tax Court agreed with the Service on the valuation of the policy, but arrived at their conclusion ...- Authors: Christian J DesRochers, Susan Hotine, Peter Winslow
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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A Conversation About IFRS
be characterized as an “active” or “dynamic” valuation methodology, unlike the current tax model, which ... is a “pas- sive” or “static” approach in which valuation assumptions do not generally change over the ...- Authors: Christian J DesRochers, Craig Pichette, Peter Winslow
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Attorney—Actuary Dialogue On Notice 2010-29
CARVM as “the Commissioners’ Annuities Reserve Valuation Method prescribed by the National Association ... appropri- ate interpretation of the Standard Valuation Law at the time the contract was issued. By the ...- Authors: Christian J DesRochers, Peter Winslow
- Date: Sep 2010
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities