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  • Taxes Under Conditions of Inflation
    general requirement of these plans is that an individual could deduet in his tax return an amount of inves_nent ... limited to perhaps a thousand dollars for a single individual and two thousand on a married return. But, any ...

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    • Authors: Quincy S Abbot, Peter W Plumley, B Kenneth Sanden
    • Date: Apr 1976
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Economics>Macroeconomics; Financial Reporting & Accounting>Tax accounting
  • Strategic Tax Planning
    Mutual to update its inforce individual contracts to a four percent valuation interest basis. This might ... marginal tax deduction. MR. THOMPSON: The 1980 Valuation law is being passed in many states. What impact ...

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    • Authors: Quincy S Abbot, Frank Derbak, Peter W Plumley
    • Date: Apr 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Effect of Taxation in the 1980's
    always allow use of the ap- propriate assumed valuation rate of interest in making the lO-for-I rule calculations ... of the adjusted reserves rate over the assumed valuation rate. b. An elimination or modification of the ...

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    • Authors: Quincy S Abbot, Richard S Robertson, Louis Weisz
    • Date: Apr 1980
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance>Pricing - Life Insurance; Public Policy
  • Mathematical Analysis of Phase 1 and Phase 2 of The Life Insurance Company Income Tax Act of 1959
    which may be quite significant, depending upon individual circumstances. "Taxable Investment Income" is ... rule states that for each 1% increase in the valuation rate, reserves will be decreased by 10%, and ...

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    • Authors: Quincy S Abbot, H Edward Harland, J Stanley Hill, Russell R Jensen, Joseph C Noback, Robert C Tookey, Harry D. Garber, John C Fraser
    • Date: Apr 1962
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Modeling & Statistical Methods; Public Policy
  • National Tax Policy - General, Personal, and Corporate Taxation
    policyholders in order to take advantage of the higher valuation interest rates available on such policies. The ... following: i. When Congress is trying to direct individual or corporate actions, the tax policy should accomplish ...

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    • Authors: Quincy S Abbot, Gordon H Johnson, Peter W Plumley
    • Date: May 1981
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Federal Income Tax
    had not been based on a recognized mor- tality table and did not involve an interest element. During ... adequacy of premium rates without using a mortality table. The actuarial tax expert in the company or to ...

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    • Authors: Quincy S Abbot, William D Bishop, H Edward Harland, John E Hearst, Kenneth P Hinsdale, Gerald A Levy, W James Preble, Henry B Ramsey, Marvin L Weisbrod, John C Fraser, Welburn J Adams, Willis J. Lutz
    • Date: Apr 1968
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance