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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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IRS Proposes Separate Entity Treatment for a Cell
The proposed regulations do not apply to an individual cell that is organized under the laws of a foreign ... business. Under the proposed regulations, an individual cell will be treated as a separate entity for ...- Authors: Lori J Jones, Janel C Frank
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Circular 230 Disclaimers–Gone Forever?
guaranteed policy benefits is calculated at the valuation date by projecting a fund equal to the greater ... the UMV method, a current “option cost” at the valuation date is accumulated and added into the projected ...- Authors: Janel C Frank
- Date: Oct 2014
- Competency: Communication>Written communication
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Standards of practice