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  • Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
    for state law life insurance valuation and nonforfeiture requirements. Table 1 illustrates these changes ... section 7702 at the time of the statute’s enactment: Table 1 Selected Interest Rates While the floor rates ...

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    • Authors: Brian King, Craig R Springfield, Robert A Fishbein
    • Date: Mar 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Whole life; Public Policy; Public Policy
  • tax-2016-vol12-iss1
    opinions expressed herein are those of the individual authors and are not necessarily those of the ... issued apart from an employer pension plan or individual retirement ac- count (IRA) or other tax-qualified ...
    • Date: Apr 2016
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Banking - Finance & Investments; Public Policy
  • Taxing Times Volume 12 Issue 2
    opinions expressed herein are those of the individual authors and are not necessarily those of the ... 2017 Commissioner’s Standard Ordinary mortality table adoption, Principles Based Reserves (PBR), and ...

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    • Authors: Society of Actuaries
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy; Public Policy
  • ACLI Update
    Insurance Commissioners (“NAIC”) approved the Valuation Manual. The Manual contains details of a principle-based ... Adoption requires that a state enact the Standard Valuation Model Law that was approved by the NAIC in 2009 ...

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    • Authors: Pete Bautz
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Term life; Public Policy