Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

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  • Unique Tax issues in LTC transactions
    insurers are required to complete a gross premium valuation, which tests whether future gross premiums and ... as well amounts contributed for the negative valuation. This is illustrated in Example 4, using the ...

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    • Authors: Peter J Sproul
    • Date: Mar 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Long-term Care; Reinsurance
  • Taxing Times Tidbits
    Taxing Times Tidbits A discuss of notice and consent requirements for employer-owned life insurance ... compensated employee, or highly compensated individual at the time the contract was issued; or • ...

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    • Authors: Frederic Gelfond, Brian King
    • Date: Oct 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Long-term Care