1
-
6
of
6
results (0.75 seconds)
Sort By:
-
Assessing the Transfer of Risk: An Actuarial Perspective
concept as follows: Risk shifting emphasizes the individual aspect of insur- ance: the effecting of a contract ... accounting literature can be met. In 2002, the Valuation, Finance, and Investments Committee (VFI Committee) ...- Authors: Christian J DesRochers
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Finance & Investments>Risk measurement - Finance & Investments; Finance & Investments>Value at risk - Finance & Investments; Reinsurance
-
T3: TAXING TIMES TIDBITS
and opinions expressed herein are those of the individual authors and are not necessarily those of the ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...- Authors: Frederic Gelfond
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Reinsurance; Reinsurance>General reinsurance
-
T3: Taxing Times Tidbits
The underlying life insurance contract was an individual, nonparticipating, flexible premium adjustable ... correct table of guaranteed mortality charges or to change a reference point to the correct table of guaran- ...- Authors: Mark E Griffin, Craig R Springfield, Daniela Stoia, Biruta P Kelly
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance; Public Policy; Reinsurance
-
The Impact of BEAT on U.S.-Foreign Affiliated Reinsurance
The Impact of BEAT on U.S.-Foreign Affiliated Reinsurance Enacted pursuant to the 2017 Tax Cuts ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...- Date: Dec 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Reinsurance
-
Unique Tax issues in LTC transactions
insurers are required to complete a gross premium valuation, which tests whether future gross premiums and ... as well amounts contributed for the negative valuation. This is illustrated in Example 4, using the ...- Authors: Peter J Sproul
- Date: Mar 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Long-term Care; Reinsurance
-
Insurance Transfer Pricing: Issues For Life Reinsurance Transactions
decade, the reserve standards articulated in The Valuation of Life Insurance Policies Model Regulation (commonly ... Actuarial Guideline 38, The Application of the Valuation of Life Insurance Policies Model Regulation (commonly ...- Authors: Christian J DesRochers
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Reinsurance