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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
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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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
ACLI Update An update from the ACLI staff to keep readers informed about the organization's ... of a new indi- vidual as the insured or as the annuitant under the contract); (iv) Material modification ...- Authors: Pete Bautz
- Date: Oct 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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ACLI Update
Insurance Commissioners (“NAIC”) approved the Valuation Manual. The Manual contains details of a principle-based ... Adoption requires that a state enact the Standard Valuation Model Law that was approved by the NAIC in 2009 ...- Authors: Pete Bautz
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Term life; Public Policy
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ACLI Update
25 percent and a top individual tax rate of 33 percent (with two lower individual tax brackets of 12 and ... low-tax jurisdictions. On the individual side, both the individual AMT and the es- tate tax will be ...- Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
- Date: Oct 2016
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Public Policy
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ACLI Update
ACLI Update The American Council of Life Insurers provides an update on recent tax-related ... between financial institutions and any entity or individual not engaged in a business activity are “covered ...- Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
- Date: Jun 2016
- Publication Name: Taxing Times
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ACLI Update
ACLI Update Update on a broad range of insurance and investment tax matters upon which ACLI is working, ... no later than upon the death of the insured individual(s). This expansion from the definition in the ...- Authors: Pete Bautz, Walter Welsh, Mandana Parsazad
- Date: May 2013
- Competency: Communication>Written communication
- Publication Name: Taxing Times
- Topics: Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance