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The New DAC Tax
The New DAC Tax Panelists discuss the requirements of the new Deferred Acquisition Cost [DAC] ... Second part of two-part Session 6 of the 1991 Valuation Actuary Symposium. See 'Tax Issues' for ...- Authors: Stephen C Eldridge, Joseph A Sikora
- Date: Jan 1991
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Financial Reporting & Accounting>Tax accounting
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Tax Issues
Tax Issues Various insurer corporate tax issues are discussed as well as some court cases involving ... First part of two-part Session 6 of the 1991 Valuation Actuary Symposium. See 'The New DAC Tax' ...- Authors: Stephen C Eldridge, Richard S Miller, Joseph A Sikora, Richard Bromley
- Date: Jan 1991
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Tax accounting
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Practitioner's Forum
Practitioner's Forum ... From an interactive forum session at the 2001 Valuation Actuary Symposium, held in Lake Buena Vista, Florida ...- Authors: James Bridgeman, Norman E Hill, Joseph A Sikora
- Date: Nov 2001
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Accounting For Internal Replacement Programs
a second policy. Also, it is not unusual for individual health insurance writers to replace an older ... cumbersome to keep track of the two blocks in the valuation process. But the aggregate approach is permissible ...- Authors: Kriss Cloninger, Paul F Kolkman, Daniel J Kunesh, Howard L Rosen, Joseph A Sikora
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]