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  • In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations
    reserve regime and correct- ly code it into a valuation system. Recalculating reserves under a Subchapter ... statutory regime? What mortality or morbidity table reasonably reflects local country risks? Alternatively ...

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    • Authors: Timothy Branch
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Global Perspectives>Multinational companies; Public Policy
  • From the Chair
    From the Chair Introductory column written for each issue, expressing the views of the Section's ... Life and Annuity Symposium in New York, the Valuation Actuary Symposium in Boston, and the 2015 SOA ...

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    • Authors: Timothy Branch
    • Date: Jun 2015
    • Competency: Leadership>Thought leadership
    • Publication Name: Taxing Times
  • Variable Annuity Hedging Directive – A Long and Winding Road
    2009 contracts are as follows: • Step 1: MTM Valuation of Eligible GMxB Hedges Under the Directive, ... determined by the Commissioners’ Annuities Reserve Valuation Methodology (CARVM) prescribed by the National ...

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    • Authors: Timothy Branch
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Finance & Investments>Derivatives; Financial Reporting & Accounting>Tax accounting; Public Policy