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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 ...

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    • 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
  • ACLI Update Column
    Green Book also includes proposals affecting individual taxpayers that were part of the Administration’s ... Families Plan released in late April included individual taxpayer proposals to raise revenue “to invest ...

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    • Authors: Mandana Parazad, Regina Y Rose
    • Date: Aug 2021
    • Competency: Strategic Insight and Integration
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • 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 ...

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    • Authors: Mandana Parsazad, Pete Bautz, Regina Y Rose
    • Date: Jun 2017
    • Competency: Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
  • 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 ...

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    • 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
  • 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 ...

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    • Authors: Regina Y Rose, Mandana Parsazad
    • Date: Feb 2020
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
  • 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 ...

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    • Authors: Regina Y Rose, Mandana Parsazad
    • Date: May 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • ACLI Update
    the corporate income tax rate or the marginal individual ordinary income or capital gains rates. Instead ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...

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    • Authors: Mandana Parsazad, Regina Y Rose, Ryan Derry
    • Date: Nov 2021
    • Competency: Strategic Insight and Integration
    • Publication Name: Small Talk
    • Topics: Public Policy; Public Policy; Public Policy
  • ACLI Update
    Inclusion of Claims Payments in Gross Income If an individual pays premiums using after-tax dollars, NCB claims ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...

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    • Authors: Mandana Parazad, Regina Y Rose, Sarah Lashley
    • Date: Sep 2022
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: Taxing Times
    • Topics: Health & Disability; Life Insurance
  • ACLI Update
    ACLI Update This update column from ACLI addresses the 2020 year-end spending and relief package ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...

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    • Authors: Regina Y Rose, Mandana Parsazad
    • Date: Mar 2021
    • Competency: Strategic Insight and Integration
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • ACLI Update: Update on Noncoordinated Benefits
    ACLI Update: Update on Noncoordinated Benefits Discussion of recent developments in the taxation ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...

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    • Authors: Sarah Lashley, Regina Y Rose, Mandana Parsazad
    • Date: Oct 2023
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Health & Disability; Health & Disability>Accident insurance; Health & Disability>Critical illness insurance; Health & Disability>Health care quality; Health & Disability>Health insurance; Public Policy; Public Policy; Public Policy; Public Policy; Health & Disability>Affordable Care Act (ACA)