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Discussion - Actuarial Note: Valuation of Reversionary Interests Involving Two or More Lives for Federal Tax Purposes
Discussion - Actuarial Note: Valuation of Reversionary Interests Involving Two or More Lives for Federal ... is a discussion of the paper, Actuarial Note: Valuation of Reversionary Interests Involving Two or More ...- Authors: Cecil J Nesbitt
- Date: Sep 1951
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Life Insurance; Public Policy
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Reports on Topics of Interest
Reports on Topics of Interest Topics include: 1. Formation of the American Academy of ... group term life, imputed income factors under individual policy pension trusts, estate tax effect of assignment ...- Authors: Albert Pike, Henry F Rood
- Date: Oct 1965
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession>Professional associations; Public Policy
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Federal Income Taxation of Life Insurance Companies in the 1980s
efficient a manner as possible, (2) to influence individual and corporate actions by providing tax incentives ... 4. Taxing the interest credited each year on individual policies would require millions of policyholders ...- Authors: Peter W Plumley
- Date: Jan 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Life Insurance; Public Policy
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Reserve Criteria under Section 818c
the formulas for tK, for various plans, shown in Table 1. Usually, several equivalent forms for each are ... former would include the Commissioners Re- serve Valuation method, and also the Full Preliminary Term method ...- Authors: Robert C Tookey, Harwood Rosser
- Date: Jun 1962
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
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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 ...- 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
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Mathematical Analysis of 'The Life Insurance Company Income Tax Act of 1959' Revisited
the change in reserves because of a change in valuation method or making the preliminary term election ... policyholders or $250,000, whichever is less. Each individual company surely will know which of these amounts ...- Authors: Calvert A Jared
- Date: Oct 1974
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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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 ...- 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
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Federal Health Care Reform: Excise Tax on High-Cost Employer Plans
learn more, visit www.soa.org. Page | 3 TABLE OF CONTENTS EXECUTIVE SUMMARY............... ... tax. This sensitivity is demonstrated in Table 1. The table shows results of five scenarios generated ...- Authors: Lawrence McCarthy, R Vance, Joseph Badalamenti, Sara Teppema, David M Tuomala, Ruby S Kao
- Date: Jan 2010
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Topics: Health & Disability>Health insurance; Public Policy
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Mathematical Analysis of Phase 1 and Phase 2 of The Life Insurance Company Income Tax Act of 1959
which may be quite significant, depending upon individual circumstances. "Taxable Investment Income" is ... rule states that for each 1% increase in the valuation rate, reserves will be decreased by 10%, and ...- Authors: Quincy S Abbot, H Edward Harland, J Stanley Hill, Russell R Jensen, Joseph C Noback, Robert C Tookey, Harry D. Garber, John C Fraser
- Date: Apr 1962
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Modeling & Statistical Methods; Public Policy
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A Step Beyond the Graetz Prepayment Analysis
same number of times as the rate in the previous table but which uniformly moves between three full percentage ... REDUNDANCY UNDER VARIOUS INTEREST RATE ASSUMPTIONS Table 1-P. Participating contract: flat interest rate ...- Authors: Robert B Burdette
- Date: Jan 1992
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Actuarial Research Clearing House
- Topics: Public Policy