Announcement: SOA releases April 2024 Exam FM passing candidate numbers.

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  • 2001 CSO Table—The Road to 2009
    2001 CSO Table—The Road to 2009 A discussion of the development, key elements, applications, and implementation ... implementation process of the 2001 CSO Tables for individual life insurance policies for computing minimum ...

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    • Authors: William Carroll
    • Date: Jul 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Product Matters!
    • Topics: Experience Studies & Data>Mortality; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Tax Reform Impacts on Life Insurance Pricing and Profitability
    life (CAUL) • Par whole life (WL) • Term under Valuation Manual Chapter 20 (VM- 20) (TermVM20) • Term ... level, as demon- strated in the CAUL example. The table in Figure 1 shows a summary of Tax Reform impact ...

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    • Authors: Craig Reynolds, Casey Malone, Paul Fedchak, Curtis Matthew Clingerman
    • Date: Jun 2018
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Product Matters!
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Federal Tax Issues Under the 2001 CSO Mortality Tables
    guidance is needed to clarify how the prevailing-table rule operates in the case of master group contracts ... recognizing that Congress made use of the prevailing table concept to limit reserves (from a tax perspective) ...

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    • Authors: Application Administrator, John J Spina
    • Date: Nov 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Product Matters!
    • Topics: Financial Reporting & Accounting>Tax accounting