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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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IRS Provides Important Guidance on Changes in Basis of Computing Reserves under Section 807(f)
Association of Insurance Commissioners (“NAIC”) Valuation Manual and Principle-Based Reserve (“PBR”) methodologies ... on modern actuarial valuation standards such as PBR, as well as on tax valuation standards revised by ...- Authors: Mark Smith
- Date: Mar 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy
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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 ...- 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
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Federal Income Tax Effect Of Reserve Interest Rate Under Phase 1
Federal Income Tax Effect Of Reserve Interest Rate Under Phase 1 ... This article describes the effect of different valuation interest rates and levels of surplus on income ...- Authors: John C Fraser
- Date: Nov 1968
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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United States Taxation in Life Insurance
minimum standard using the Commis- sioners Reserve Valuation Method, the maximum interest rate of 26 states ... states (prevailing state assumed rate) under the valuation law, and the appropriate CSO mortality (for life ...- Authors: Society of Actuaries
- Date: Jun 1990
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Public Policy
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Supplement to Life Insurance and Modified Endowments, Under Internal Revenue Code Sections 7702 and 7702A
Modified Endowments 2008 Supplement Page 1 TABLE OF CONTENTS INTRODUCTION .................. ... .............................. 8 Historical Valuation Issues.......................................- Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Brian A King
- Date: Jan 2008
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Life Insurance; Public Policy
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Evolution of the MortalityRequirements under Sections7702 and 7702A of the InternalRevenue Code
Standard Ordinary Table (1980 CSO) to the 2001 Commissioners’ Standard Ordinary Table (2001 CSO) in determining ... standard table at the time the con- tract is issued. The concept of the prevailing table was bor- rowed ...- Authors: Christian J DesRochers
- Date: May 2005
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy
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The Basics of the Tax Treatment of Long-Term Care Insurance
care services” required by a chronically ill individual and provided pursuant to a plan of care prescribed ... For this purpose, a “chronically ill individual” is an individual who has been certified by a licensed ...
- Authors: Craig R Springfield, Alison R Peak, Prasanthi Goda
- Date: Apr 2024
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Long-Term Care News
- Topics: Long-term Care; Long-term Care>Long-term care insurance; Public Policy; Public Policy
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Notice 2004-61: Guidance on Mortality under IRC Section 7702
that a con- tract satisfying one of the 1980 CSO table safe harbors need not begin using the 2001 CSO ... 2001 CSO for such con- tract under its standard valuation and minimum nonfor- feiture laws and (c) the ...- Authors: Application Administrator, Craig R Springfield
- Date: Jun 2005
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Life Insurance; Public Policy
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ACLI Update: Administration’s FY2023 Budget Summary of Tax Proposals of Interest to Life Insurers
included in a package. With the corporate and individual rate increases not part of the BBBA in order ... same amount for providing credits for onshoring. Individual Tax Provisions Increase the Top Marginal Income ...
- Authors: Regina Y Rose, Mandana Parsazad
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy