Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

1 - 3 of 3 results (0.48 seconds)
Sort By:
  • U.S. Life Company Taxation
    U.S. Life Company Taxation Panelists discuss: [1] the tax implication of NAIC ... changes to reserving requirements, [2] the new NAIC Valuation of Life Insurance Policies Model Regulation [Reg ...

    View Description

    • Authors: Michael Eckman, Arthur Panighetti, Edward Robbins, Brian Bernard Kavanagh
    • Date: Oct 1997
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Section 807(f)-Tax Impact of Statutory Reserve Change
    policies at the same time as increasing the valuation interest rate on the reserves underlying the pol- ... situation involved a change in the mortal- ity table used to compute the reserves; the second involved ...

    View Description

    • Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • ACLI Update Column
    ACLI Update Column After nearly a decade of work by ACLI and representatives of its member companies, ... CARVM is the Commis- sioner’s Annuity Reserve Valuation Method prescribed by the NAIC that is in effect ...

    View Description

    • Authors: Bill Elwell
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting