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Life and Annuity Valuation Issues
Life and Annuity Valuation Issues This session at the 2004 Valuation Actuary Symposium provides an overview ... overview of statutory valuation issues for life and annuity products including the Actuarial Opinion ...- Authors: Thomas Campbell, Meredith Ratajczak, Kory Olsen
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance
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Taxing Times, May 2007, Volume 3, Issue No. 2
Regulation enabling the adoption of these new valuation and nonforfeiture tables, the “required” date ... end age of the 2001 CSO table is 121 not age 100 as with the 1980 CSO table). Decisions must be made ...- Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
- Date: May 2007
- Publication Name: Taxing Times
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Tax Implications of Applying Principles-Based Reserves Retroactively
insurance prod- ucts incorporates a gross-premium valuation that includes an aggregate stochastic (modeled) ... Best Estimate is defined as “the deter- ministic valuation assumptions used for projec- tions that are developed ...- Authors: Kory Olsen
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
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Role of the Tax Actuary
located in the tax area, with some located in the valuation, corporate or the controller’s area. The size ... percent) and gather documentation and meet with the valuation area(s) (72 percent). In addi- tion, the majority ...- Authors: Steven C Chamberlin, Kory Olsen
- Date: Sep 2005
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Traditional careers
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T3: Taxing Times Tidbits
adopted a comprehensive revision to the Standard Valuation Law (SVL). Section 11 of the new SVL provides ... new NAIC Valuation Manual for policies issued on or after the “operative date” of the Valuation Manual ...- Authors: Kory Olsen, Peter Winslow
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
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Taxing Times, September 2007, Volume 3, Issue No. 3
only formulaic reserves based on net premium valuation methodology qualify as life insurance reserves; ... that only reserves computed using a net premium valuation methodology where prospectively computed reserves ...- Authors: Christian J DesRochers, Leslie Chapman, Brian King, Kory Olsen, Susan Hotine, Peter Winslow, Thomas Gibbons
- Date: Sep 2007
- Publication Name: Taxing Times
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Taxing Times, September 2005, Volume 1, Issue No. 2
accounts under sections 403(b)(1) and 403(b)(7), individual retirement accounts and annuity contracts under ... requirements to arrangements that are in the form of individual accounts and another set of rules for defined ...- Authors: Application Administrator, Edward Robbins, Steven C Chamberlin, Brian King, Kory Olsen, Mark E Griffin, Craig R Springfield, Donald Saxon, David H Phillips, Joseph F McKeever
- Date: Sep 2005
- Publication Name: Taxing Times
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Taxing Times, May 2006, Volume 2, Issue No. 1
is developing a new, principles-based reserve valuation standard for life insurance contracts. The Academy ... Keene and Douglas Hertz 24 Rev. Proc. 2006-13: Valuation of Deferred Annuities in Roth IRA Conversions ...- Authors: Application Administrator, Barbara Gold, William B Harman, Douglas N Hertz, Brian King, Kory Olsen, Bryan W Keene, Joseph F McKeever
- Date: May 2006
- Publication Name: Taxing Times
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From the Chair
From the Chair The Taxation Section chairperson talks about member benefits, CPD requirements, ... Meeting, the Product Development Symposium, the Valuation Actuary Symposium and the 2009 SOA Annual Meeting ...- Authors: Kory Olsen
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional development