Announcement: SOA congratulates the new FSAs for June 2024.

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  • Tax Considerations in Actuarial Projections
    “economic” DTA equals the following as of a given valuation date: DTA = T*[(SR – TR) + TDAC], where: ... capitalization rate is very different between individual life insurance (7.7 percent), and that which ...

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    • Authors: Stephen Richard Baker, Edward Robbins
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Modeling & Statistical Methods