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Time to Say Goodbye to the 1980 CSO Mortality Table
Time to Say Goodbye to the 1980 CSO Mortality Table Discusses how companies must ensure that significant ... accommodate new requirements. Life reserves;Life valuation;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; ...- Authors: Brian King, Craig R Springfield
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance
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Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
for state law life insurance valuation and nonforfeiture requirements. Table 1 illustrates these changes ... section 7702 at the time of the statute’s enactment: Table 1 Selected Interest Rates While the floor rates ...- Authors: Brian King, Craig R Springfield, Robert A Fishbein
- Date: Mar 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Whole life; Public Policy; Public Policy
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Small Talk Newsletter, June 2005, Issue No. 24
exposure or deaths to construct their own mortality table. Even if some large companies have enough data, ... set appropriate tabular mortality standards. Valuation tables that contain adequate margins of safety ...- Authors: Michael Agan, Bradley Leonard, Terry Long, Donald Maves, W Howell Pugh, Edward Robbins, James Thompson, Narayan S Shankar, Craig R Springfield, Edward Hui
- Date: Jun 2005
- Publication Name: Small Talk
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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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NAIC Proposal for Mortality under Pre-Need Life Insurance
NAIC Proposal for Mortality under Pre-Need Life Insurance Draft Pre-Need Model proposed ... through secs. 7702 and 7702A. Life reserves;Life valuation;National Association of Insurance Commissioners=NAIC; ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Alison L Reynolds
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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2001 CSO Implementation Under IRC Sections 7702 and 7702A
to the implementation of the 2001 CSO Mortality Table, which must be used in the calculations for policies ... current computational rules to the 2001 CSO Mortality Table but, to date, such guidance has not been provided ...- Authors: Barbara Gold, Brian Lessing, Bruce Schobel, Jerrold Norman, Brian Prast, Carol Meyer, Kenneth Reeves, Craig R Springfield, Kyle Gelormini, Daniel Stringham, Barbara Germann, Tim Wuestenhagen
- Date: May 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Life Insurance
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Product Tax Implications of the Adoption of the 2017 CSO
fundamental change in approach for establishing valuation standards for life insurance products that will ... Standard Valuation Law,¹ which was then followed in December 2012 by its adoption of the Valuation Manual ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
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Taxing Times, December 2005, Volume 1, Issue No. 1
roles in charting new directions in statutory valuation have recognized that there is a great need for ... other for the respective skills we bring to the table. I want to especially appreciate the significant ...- Authors: Christian J DesRochers, Barbara Gold, Edward Robbins, Brian King, Craig R Springfield, Amy Lewis, Kirk Van Brunt, Matthew M Haaf, Ernest C Achtien
- Date: Dec 2005
- Publication Name: Taxing Times
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Product Matters! March 2005, Issue No. 61
Gootzeit Product Matters! The newsletter of the Individual Life Insurance and Annuity Product Development ... at the section breakfast. Published by the Individual Life Insurance and Annuity Product Development ...- Authors: Application Administrator, Abraham Gootzeit, Larry M Gorski, David E Neve, Michael Taht, Craig R Springfield, Feng Sun, Matthew Wininger
- Date: Mar 2005
- Publication Name: Product Matters!
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Session 065: Product Tax Hot Topics
insurance contract, include the type of owner (e.g., individual, corporation), the issue date relative to regulatory ... the relative policyholder tax treatment for an individual purchasers of a life insurance contract in the ...- Authors: Craig R Springfield, Brian King, Ladelle Baar
- Date: Jan 2020
- Competency: External Forces & Industry Knowledge
- Topics: Public Policy; Public Policy