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ACLI Update
the 2012 Individual Annuity Reserve table as the standard for computing reserves for individual annuity ... December 24, 2014, 26 states had approved the 2012 IAR Table as the reserve standard for immediate annuity contracts ...- Authors: Pete Bautz, Mandana Parsazad
- Date: Jun 2015
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Taxing Times
- Topics: Annuities>Payout annuities; Life Insurance>Reserves - Life Insurance
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ACLI Update – Legislative and Regulatory Developments
ACLI Update – Legislative and Regulatory Developments Updates on ... partial annuitization and exhanges, prevailing CSO valuation mortality tables, disclosure of offshore accounts ...- Authors: Walter Welsh, Mandana Parsazad
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
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ACLI Update
the Section 7702 Valuation Interest Rate, which is the prescribed maximum valuation interest rate used ... Association of Insurance Commissioners’ Stan- dard Valuation Law.3 The rate is partially based on composite ...- Authors: Mandana Parsazad, Howard Bard, Jim Szostek, Regina Y Rose
- Date: Jun 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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ACLI Update
coordination is found in the 2001 CSO mortality table guidance plan project, which is described in detail ... which table to use for section 807(d)(2) purposes when there is more than one ap- plicable table in the ...- Authors: Pete Bautz, Mandana Parsazad, Walter Welsh
- Date: May 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
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ACLI Update
list with the updated revenue esti- mates shown in Table 2. SENATOR CARDIN’S PROGRESSIVE CONSUMPTION TAX ... years, $116.7 billion of which is attributed to individual taxpayers and $11.6 billion attributed to corporate ...- Authors: Mandana Parsazad, Pete Bautz, Regina Y Rose
- Date: Jun 2017
- Competency: Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
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Product Tax Seminar and Optional Boot Camp Presentations
may continue in force after the day on which the insured individual attains age 100.” • Cites to new Section 7 ... use for valuation and nonforfeiture purposes as a result of the adoption of the Valuation Manual (VM) ...- Authors: John Adney, Rebecca Baxter, Art Dunlavy, Philip Ferrari, Robert A Fishbein, Sheryl Flum, John Glover, Mark Griffin, Lawrence Hersh, Kay Hossofsky, Samera Kadry, Bryan W Keene, Brian King, Eric Lanning, Kimberly W Lunn, Casey Malone, Kristin R Norberg, Mandana Parsazad, Alison R Peak, Daniel Phillips, Craig R Springfield, Jeffrey Stabach, Daniela Stoia
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance
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ACLI Update
address whether reserves determined under the valuation manual in their entirety qualify as CRVM or CARVM ... cash value be computed under a new mor- tality table if a contract is reinstated as required under applicable ...- Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Influence decisions
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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ACLI Update - Foreign Account Tax Compliance Act (FATCA)
account holder of this type of account is not an individual but rather an insurance company or a reinsurance ... Actuarial Task Force vote to expose the NAIC Valuation Manual on June 19, 2012, represented an important ...- Authors: Mandana Parsazad, Pete Bautz, Walter Welsh
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Enterprise Risk Management>Governance
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ACLI Update Column
the assets of certain high-income or high-worth individual tax- payers on a mark-to-market basis, requiring ... liabilities is impossible to apply in the valuation of VIF. • The valuation of VIF is dependent in part on the ...- Authors: Regina Y Rose, Mandana Parsazad
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
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ACLI Update: Administration’s FY2023 Budget Summary of Tax Proposals of Interest to Life Insurers
included in a package. With the corporate and individual rate increases not part of the BBBA in order ... same amount for providing credits for onshoring. Individual Tax Provisions Increase the Top Marginal Income ...- Authors: Regina Y Rose, Mandana Parsazad
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy