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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 ...- 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
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Deactivating the Weapons of Mass Volatility: The Dodd-Frank Act, Section 1256 and the Taxation of Derivatives
Deactivating the Weapons of Mass Volatility: The Dodd-Frank Act, Section 1256 and the Taxation ... for all other corporations). Moreover, unlike individual taxpayers, corporations do not benefit from a ...- Authors: John R Newton
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Finance & Investments>Derivatives