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  • Actuarial Guideline: XLIII Statutory and Tax Issues
    accruing to a living contract holder or living annuitant, under contractually specified conditions (e ... business in force as of a date prior to the valuation date, such as September 30. Specifically, subsec- ...

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    • Authors: Edward Robbins, Richard N Bush
    • Date: Feb 2010
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities
  • IRS Rules on American Financial
    inter- est rate that must be used2 and the mortality table that must be used.3 Section 807(d) was meant to ... interest rate, the prevailing mortality or morbidity table, as well the elimination of any net deferred and ...

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    • Authors: Richard N Bush
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    interest rate, the prevailing mortality or morbidity table, as well as the elim- ination of any net deferred ... ruling accepts that changes from one acceptable valuation method (for example, curtate to continuous) to ...

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    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting