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  • Federal Income Tax
    had not been based on a recognized mor- tality table and did not involve an interest element. During ... adequacy of premium rates without using a mortality table. The actuarial tax expert in the company or to ...

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    • Authors: Quincy S Abbot, William D Bishop, H Edward Harland, John E Hearst, Kenneth P Hinsdale, Gerald A Levy, W James Preble, Henry B Ramsey, Marvin L Weisbrod, John C Fraser, Welburn J Adams, Willis J. Lutz
    • Date: Apr 1968
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
  • Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses
    basis of a life insurance contract sold by an individual insured to a viatical settlement company13 must ... identification, acquisition, and administra- tion of each individual contract. If it is a business activity, then ...

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    • Authors: Frederic Gelfond
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance