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Session 52 Panel Discussion: Taxation for Beginners
Session 52 Panel Discussion: Taxation for Beginners The Internal Revenue Code (IRC) sets forth ... taxation that can affect product design, pricing, valuation and modeling. 6442476014 5/9/2017 12:00:00 AM ...- Authors: Jeffrey Stabach, Stephen Baker
- Date: May 2017
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In the Beginning…A Column Devoted to Tax Basics Tax DAC
specified insurance contract type and is shown in Table 1. Net premiums will be discussed later in this ... The following FEBUARY 2017 TAXING TIMES | 9 Table 1 DAC Percentage by Contract Type Annuity Contracts ...- Authors: Stephen Baker
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Tax Considerations in Actuarial Projections
capitalization rate is very different between individual life insurance (7.7 percent), and that which ... “economic” DTA equals the following as of a given valuation date: DTA = T*[(SR – TR) + TDAC], where: ...- Authors: Edward Robbins, Stephen Baker
- Date: Dec 2011
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Tax accounting
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In the Beginning...Tax Accounting For Insurance Companies
In the Beginning...Tax Accounting For Insurance Companies The article provides a brief description ... quickly profits emerge under each paradigm. The table on page 13 illustrates the effects of several common ...- Authors: Stephen Baker
- Date: Feb 2015
- Publication Name: Taxing Times
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Mitchellel MitT3 – Taxing Times Tidbits
contracts owned by the taxpayer covering any individual.4 Even though disallowed as a deduction, the ... fairly straightforward fact pattern. A, an individual, holds a paid-up life insurance contract on ...- Authors: Peter Winslow, Samuel A Mitchell, Stephen Baker
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting