Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

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  • New Actuarial Standards for Insurance Company Reporting in Canada
    companies. Annuity reserves;Annuity valuation;Asset valuation;Assumptions;Canadian Institute of Actuaries=CIA;Capital ... Actuaries=CIA;Capital gains;Life reserves;Life valuation;Principles-based reserves=PBR;Deferred acquisition ...

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    • Authors: H Edward Harland, James D Lamb, Cecil G White, BRADLEY WAYNE BERGQUIST
    • Date: Jun 1978
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • Mathematical Analysis of Phase 1 and Phase 2 of The Life Insurance Company Income Tax Act of 1959
    which may be quite significant, depending upon individual circumstances. "Taxable Investment Income" is ... rule states that for each 1% increase in the valuation rate, reserves will be decreased by 10%, and ...

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    • Authors: Quincy S Abbot, H Edward Harland, J Stanley Hill, Russell R Jensen, Joseph C Noback, Robert C Tookey, Harry D. Garber, John C Fraser
    • Date: Apr 1962
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Modeling & Statistical Methods; Public Policy
  • Digest of Reports on Topics of Current Interest
    highly questionable. Presumably, the mortality table is to remain unchanged, although the report is ... recommendations on the relative positions of the individual and the state. The report appears to have less ...

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    • Authors: H Edward Harland, Malcolm D MacKinnon, J Henry Smith
    • Date: Oct 1967
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Annuities; Health & Disability; Public Policy
  • Canadian Income Tax
    Resolutions 6 and 7. Resolution 6 proposes to tax the individual policyholder directly on the excess of proceeds ... surrendered for cash. This tax to be paid by individual policy- holders is limited to gains accrued ...

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    • Authors: William H Burling, H Edward Harland, J Craig Davidson, George C Campbell
    • Date: Oct 1969
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Royal Commission Report On Taxation - The Actuary - Vol. 1, No. 8, December, 1967
    highly question- able. Presumably, the mortality table is to remain unchanged, although the re- port ... The report ap- pears to have less regard for individual rights and privacy than many would like to ...

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    • Authors: H Edward Harland
    • Date: Dec 1967
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Public Policy
  • Federal Income Tax
    had not been based on a recognized mor- tality table and did not involve an interest element. During ... adequacy of premium rates without using a mortality table. The actuarial tax expert in the company or to ...

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    • Authors: Quincy S Abbot, William D Bishop, H Edward Harland, John E Hearst, Kenneth P Hinsdale, Gerald A Levy, W James Preble, Henry B Ramsey, Marvin L Weisbrod, John C Fraser, Welburn J Adams, Willis J. Lutz
    • Date: Apr 1968
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance