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  • Alternative XXX Model Regulations from a Federal Income Tax Perspective
    Alternative XXX Model Regulations from a Federal Income Tax Perspective This article discusses ... reserve deductions associated therewith. Insurance valuation tables;Secondary guarantees;Taxes=Taxation; 11093 ...

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    • Authors: James Reiskytl
    • Date: Dec 1998
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Small Talk
    • Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life; Public Policy; Public Policy
  • 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
  • Federal Income Tax
    the first $1OOO of investment income earned by individual Canadian taxpayers. The invest- ment income tax ... granting of a $10OO investment income exemption to individual policy- holders largely undermined the rationale ...

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    • Authors: David R Carpenter, William B Harman, James E Jeffery, Robert L Griffiths
    • Date: Oct 1978
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Public Policy; Public Policy
  • Separate Account Products in the U.S. and Canada: Comparing Their Design, Regulation, and Taxation
    Separate Account Products in the U.S. and Canada: Comparing Their Design, ... benefits=GLB;Guaranteed minimum death benefits=GMDB;Individual retirement accounts=IRA;Internal Revenue Service=IRS;Marketing ...

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    • Authors: Application Administrator, Christian J DesRochers, Philip Friedlan
    • Date: Jun 2000
    • 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: Public Policy; Public Policy
  • Universal Life and Indeterminate Premium Products and Policyholder Dividends
    example, in "Modern Applications of Gross Premium Valuation to Participating Insurance" (TASA, XLIX [1948] ... . . . represent equitable values to which individual policyholders are entitled upon withdrawal, in ...

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    • Authors: Ted E Becker, Stephen D Bickel, Robert J Callahan, Mark Anthony Hug, Thomas G Kabele, Stephen B Moses, John Palmer, Claude Thau, John C Winter
    • Date: Oct 1983
    • 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; 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
  • Legal Notes
    monthly annuity of $90,171 at maturity, if the annuitant had continued to borrow on the contract the annuity ... the amount of the consideration paid in by the annuitant. See H.R. Rep. No. 708, 72d Cong., 1st Sess. p ...

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    • Authors: B. M. Anderson
    • Date: Mar 1961
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Transactions of the SOA
    • Topics: Public Policy; Public Policy
  • ACLI Update
    the corporate income tax rate or the marginal individual ordinary income or capital gains rates. Instead ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...

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    • Authors: Mandana Parsazad, Regina Y Rose, Ryan Derry
    • Date: Nov 2021
    • Competency: Strategic Insight and Integration
    • Publication Name: Small Talk
    • Topics: Public Policy; Public Policy; Public Policy
  • Tax Issues
    application as penalty is $200 for the year, per individual. Failureto deposit the tax is cause for another ... concerned that there will be a general migration of individual life products over to the group life column, ...

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    • Authors: Application Administrator, Bruce Booker, Douglas N Hertz
    • Date: Jun 1992
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Public Policy; Public Policy
  • Legal Notes
    Legal Notes This article consists of the Legal Notes from the Transactions of Society ... amount the United States actually expended on any individual veteran because under the law there was a pooling ...

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    • Authors: B. M. Anderson
    • Date: Apr 1956
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Public Policy; Public Policy