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Tax Parity For Individual Life Insurance Products
Tax Parity For Individual Life Insurance Products This discussion looked at defining tax parity between ...- Authors: Peter F Chapman, Douglas N Hertz, Neal N Stanley, James B Dox
- Date: May 1982
- 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: Financial Reporting & Accounting>Tax accounting; Public Policy
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IRS Provides Relief for Late Rollovers with New Self-Certificate
IRS Provides Relief for Late Rollovers with New Self-Certificate This article ... Taxes=Taxation;Internal Revenue Service=IRS, Taxes=Taxation;Individual retirement accounts=IRA;Defined benefit plans=DB ...- Authors: Michael Byro
- Date: Feb 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Public Policy
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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 ...- 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
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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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Life Insurance Tax Law
-- Large, medium, and small o Product impact (individual life and health, group life and health, annuities ... the company goes through the normal statutory valuation, which includes deducting due and deferred premiums ...- Authors: Harris N Bak, Frank Buck, Timothy Harris, Norman E Hill, Mark Hopfinger
- Date: May 1985
- 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: Record of the Society of Actuaries
- Topics: Public Policy
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Determining the Value of a LifeInsurance Contract: RevenueProcedure 2005-25
under section 402(a) of the Code addressing the valuation of a life insurance contract dis- tributed from ... Service to introduce a formulaic approach to valuation. Springing Cash Values Revenue Procedures 2005-25 ...- Authors: Christian J DesRochers
- Date: Dec 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance; 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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Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap
of Insurance Commissioners (NAIC) prescribed valuation methods, prevailing mortality tables, and the ... annuities. I would also add the gross premium valuation requirement in the health insurance statutory ...- Authors: Edward Robbins, Mark Smith, Peter Winslow
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life 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