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

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  • Product Matters! November 2002, Issue No. 54
    site. Product Matters! The newsletter of the Individual Life Insurance and Annuity Product Development ... 12-13, 2003 On Your Calendars Now! 30 Mortality Table Slope and Future Improvements by Michael S. Taht ...

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    • Authors: Application Administrator, Douglas Doll, Jay Jaffe, Michael Kaster, Daniel Theodore, Susan Kimball, Michael Taht, Mary J Bahna-Nolan, Andrew M Erman, John J Spina
    • Date: Nov 2002
    • Publication Name: Product Matters!
  • Federal Tax Issues Under the 2001 CSO Mortality Tables
    guidance is needed to clarify how the prevailing-table rule operates in the case of master group contracts ... recognizing that Congress made use of the prevailing table concept to limit reserves (from a tax perspective) ...

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    • Authors: Application Administrator, John J Spina
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
  • Federal Tax Issues Under the 2001 CSO Mortality Tables
    guidance is needed to clarify how the prevailing-table rule operates in the case of master group contracts ... recognizing that Congress made use of the prevailing table concept to limit reserves (from a tax perspective) ...

    View Description

    • Authors: Application Administrator, John J Spina
    • Date: Nov 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Product Matters!
    • Topics: Financial Reporting & Accounting>Tax accounting