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Regulatory and Tax Developments Affecting Life Product Development
Regulatory ... recent or proposed developments in statutory valuation and tax law and the implications they have on ... Regulatory and Tax Developments … 8 Table 1 kpmg Section 338(h)(10) - Background Purchase ...- Authors: Vratislav Vodrazka, Douglas Robbins, Craig Pichette
- Date: May 2002
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Life Insurance
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T3: TAXING TIMES Tidbits
sufficient to fund the death benefit level if the annuitant were to die immedi- ately, any reserves attributable ... ceed the separate account assets. The Standard Valuation Law (SVL) is not very helpful in specifying how ...- Authors: Application Administrator, Charles J Auer, Craig Pichette, Bryan W Keene, Peter Winslow, Janel C Frank, Gregory K Oyler, Michael Edward Bauer
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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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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Recent Developments in Statutory Deferred Tax Accounting Guidance for Life Insurers
Recent Developments in Statutory Deferred Tax Accounting Guidance for Life Insurers A discussion ... refers to as a “valuation allow- ance.” The statutory accounting rules also provide a valuation allowance ...- Authors: Edward Robbins, Craig Pichette
- Date: Oct 2012
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Taxing Times
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IRS Releases Final Schedule for Reporting “Uncertain Tax Positions”
IRS Releases Final Schedule for Reporting “Uncertain Tax Positions” Discusses Schedule UTP, ... positions, including transfer pricing and other valuation positions, from highest to lowest based on the ...- Authors: Craig Pichette, Michael Edward Bauer
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting