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Federal Income Tax
intended to be 20% of first year premiums for individual life insurance contracts - direct premiums minus ... reserves) over tax reserves, the mandatory security valuation reserve, nonadmitted financial assets, one-half ...- Authors: Stephen D Bickel, Douglas N Hertz, Walter Juncker, Lynn C Miller, Earlon L Milbrath, Thomas E Skillman
- Date: May 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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An Alternative to Assumption Reinsurance
against reinsurers based on some sort of actuarial valuation of the ultimate liabilities of the reinsurers ... coverage on health insurance to $500,000 (Table 1). TABLE 1 NAIC MODEL GUARANTY ASSOCIATION ACT LIMITS ...- Authors: James W Dallas, Willis B Howard, Thomas E Skillman, Michael P Trier
- Date: Oct 1996
- Competency: Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Reinsurance>Coinsurance
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Financial Reporting Issues Relating to Reinsurance
regulations -- Security for unauthorized reinsurers -- Valuation actuary concepts and other new developments -- ... its accounting cut-off date. 2. Differences in valuation assumptions, such as cases where the ceding com- ...- Authors: Diane Wallace, John M Cole, Paul A Schuster, Thomas E Skillman
- Date: Jun 1988
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Reinsurance>Financial reporting for reinsurance
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Accounting For Mergers And Acquisitions
values. We did what amounted to a gross premium valuation and used that number as the liability. The discount ... ACCOUNTING FOR MERGERS AND ACQUISITIONS Any valuation of debit business by implication assumes that ...- Authors: Stephen D Bickel, Richard S Miller, Thomas E Skillman, Robert Stein, Keith A Tucker
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Reinsurance Tax Issues
Colonial American Life, and in a third case, Individual Life Assurance Company that took place over a ... treatment of deferred uncollected premiums on individual life insurance. This will be the first federal ...- Authors: Arthur L Bailey, Steven W Fickes, Thomas G Kabele, Thomas E Skillman
- Date: Oct 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Reinsurance
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Reinsurance Section Sponsors Educational Paper
Reinsurance Section Sponsors Educational Paper Announces the Section has sponsored an educational ... National Association of Insurance Commissioners. Valuation actuaries may be seeking guidance in accounting ...- Authors: Thomas E Skillman
- Date: Nov 1995
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: The Actuary Magazine
- Topics: Reinsurance