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Federal Income Taxes - Insured And Annuitant Perspective
Federal Income Taxes - Insured And Annuitant Perspective Presented at October 1985 Annual Meeting. ... will affect the design, marketing and sale of individual life and annuity products. Deferred annuities;Payout ...- Authors: Application Administrator, David Carlson, Stephen C Eldridge, Douglas N Hertz, Andrew D Pike, Virgil Wagner
- Date: Oct 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities; Public Policy
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Tax Parity For Individual Life Insurance Products
Tax Parity For Individual Life Insurance Products This discussion looked at defining tax parity between ...- Authors: Peter F Chapman, Douglas N Hertz, Neal N Stanley, James B Dox
- Date: May 1982
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Rev. Proc. 2006-13: Valuation ofDeferred Annuities in Roth IRAConversions
Rev. Proc. 2006-13: Valuation ofDeferred Annuities in Roth IRAConversions Recent guidance in the form ... traditional IRA to a Roth IRA. Deferred annuities;Individual retirement accounts=IRA;Taxes=Taxation; 11522 ...- Authors: Douglas N Hertz
- Date: May 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Pensions & Retirement; Public Policy
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Taxation of Distributions
Taxation of Distributions The rules governing the tax treatment of distributions from life insurance ... understanding. Deferred annuities;Individual annuities;Individual life plans;Taxes=Taxation;Withdrawals; ...- Authors: Douglas N Hertz
- Date: May 2005
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance
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What's New and Exciting in Insurance Product Taxation?
What's New and Exciting in Insurance Product Taxation? This presentation is a panel ... Sections 7702 and 7702A, and the 2001 CSO Mortality Table. Discussion from participants is included. From ...- Authors: Application Administrator, Douglas N Hertz, Brian King
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy
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Treading Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves
reserve PBR methodology, based on a gross premium valuation, for life insurance products. The NAIC Life and ... VACARVM that would introduce a PBR method for the valuation of variable annuity contracts. Internal Revenue ...- Authors: Christian J DesRochers, Douglas N Hertz
- Date: May 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Tax Cash-Flow Projections
practice has focused on corporate projec- tions and valuation models. He has used corporate models to address ... been using have progressed: the old pricing and valuation tools have evolved and become better analytic ...- Authors: Arthur V Anderson, Shane A Chalke, Lester A Edelstein, Douglas N Hertz
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Modeling & Statistical Methods
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Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves
Redington, Review of the Principles of Life-Office Valuation, SOCIETY OF ACTUARIES MONOGRAPH M-AS99-2, 1 (1999) ... -------------------------------------------- TABLE OF CONTENTS Introduction...................- Authors: Christian J DesRochers, Douglas N Hertz
- Date: May 2007
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Supplement to Life Insurance and Modified Endowments, Under Internal Revenue Code Sections 7702 and 7702A
Modified Endowments 2008 Supplement Page 1 TABLE OF CONTENTS INTRODUCTION .................. ... .............................. 8 Historical Valuation Issues.......................................- Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Brian A King
- Date: Jan 2008
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Life Insurance; Public Policy
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Federal Income Tax
intended to be 20% of first year premiums for individual life insurance contracts - direct premiums minus ... reserves) over tax reserves, the mandatory security valuation reserve, nonadmitted financial assets, one-half ...- Authors: Stephen D Bickel, Douglas N Hertz, Walter Juncker, Lynn C Miller, Earlon L Milbrath, Thomas E Skillman
- Date: May 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting