1 - 3 of 3 results (0.45 seconds)
Sort By:
  • Changes to the Computation of Tax Reserves under P.L. 115-97
    based on a specified method, mortality or morbidity table, and interest rates, changing only the approach ... method was generally the commissioners’ reserve valuation method (CRVM) for contracts subject to CRVM, ...

    View Description

    • Authors: Jeffrey Stabach, Kristin R Norberg
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance>Reserves - Life Insurance
  • Discounted Unpaid Losses: A Rate or a Curve?
    assumption that claims incurred but unpaid as of the valuation date will be paid in specified proportions at ... insurance contracts and using a mortality or morbidity table reflecting the taxpayer’s experience” (emphasis ...

    View Description

    • Authors: Kristin R Norberg
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Health & Disability
  • Final Regs on Discounting Cancellable A&H (and Property-Casualty) Claim Reserves Under § 846
    Final Regs on Discounting Cancellable A&H (and Property-Casualty) Claim Reserves Under ... range adopted in the Final Regs. Table 1 summarizes these changes. Table 1 Summary of Significant Changes ...

    View Description

    • Authors: Gregory K Oyler
    • Date: Nov 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: General Insurance (Property & Casualty); General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance; Life Insurance>Reserves - Life Insurance