1
-
10
of
37
results (1.25 seconds)
Sort By:
-
Tax Parity For Individual Life Insurance Products
Tax Parity For Individual Life Insurance Products This discussion looked at defining tax parity between ...- Authors: Peter F Chapman, Douglas N Hertz, Neal N Stanley, James B Dox
- Date: May 1982
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
Taxing Times, Volume 13, Issue 1, February 2017
and opinions expressed herein are those of the individual authors and are not necessarily those of the ... sessions at the 2017 Life and Annuity Symposium, Valuation Actuary Symposium, and SOA Annual Meeting & Exhibit ...- Authors: Society of Actuaries
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
The Taxation of Insurance in Canada - II
was proposed that full credit be given to the individual shareholders for income tax paid by the corporation ... the Carter Commission had suggested that the individual be allowed to deduct from taxable income the ...- Authors: Graham R McDonald, Brian R Newton, Raymond L Whaley
- Date: Oct 1974
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
AG 38, ULSG and the Spirit of XXX
AG 38, ULSG and the Spirit of XXX An extensive look at Actuarial Guideline 38, "The ... Actuarial Guideline 38, "The Application of the Valuation of Life Insurance Policies Model Regulation." ...- Authors: Kristin R Norberg
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
-
Then and Now
Then and Now The author uses a reprint of an article from ... the very first edition of the “News from the Individual Life Insurance and Annuity Product Development ...- Authors: Paula Hodges
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Public Policy
-
The New DAC Tax
The New DAC Tax Panelists discuss the requirements of the new Deferred Acquisition Cost [DAC] ... Second part of two-part Session 6 of the 1991 Valuation Actuary Symposium. See 'Tax Issues' for ...- Authors: Stephen C Eldridge, Joseph A Sikora
- Date: Jan 1991
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Financial Reporting & Accounting>Tax accounting
-
Treading Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves
reserve PBR methodology, based on a gross premium valuation, for life insurance products. The NAIC Life and ... VACARVM that would introduce a PBR method for the valuation of variable annuity contracts. Internal Revenue ...- Authors: Christian J DesRochers, Douglas N Hertz
- Date: May 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
-
The Actuary Vol. 11, No. 9 An Unloaded Question?
The Actuary Vol. 11, No. 9 An Unloaded Question? This article discusses the June 23, 1977 ... a life insurance company must include the net valuation portion but not the associated loading of deferred ...- Authors: John W Grantier
- Date: Nov 1977
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
section 403(b) plan, section 457(b) plan, or individual retirement account or annuity (IRA), all of ... rules governing them dif- fer considerably. An individual retirement annuity is not subject to the same ...- Date: Oct 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
-
Tax Implications of Applying Principles-Based Reserves Retroactively
insurance prod- ucts incorporates a gross-premium valuation that includes an aggregate stochastic (modeled) ... Best Estimate is defined as “the deter- ministic valuation assumptions used for projec- tions that are developed ...- Authors: Kory Olsen
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy