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Taxing Times, Volume 14, Issue 3, October 2018
and opinions expressed herein are those of the individual authors and are not necessarily those of the ... interest rate, the prevailing mortality or morbidity table, as well as the elim- ination of any net deferred ...- Authors: Society of Actuaries
- Date: Oct 2018
- Publication Name: Taxing Times
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Taxing Times, May 2007, Volume 3, Issue No. 2
Regulation enabling the adoption of these new valuation and nonforfeiture tables, the “required” date ... end age of the 2001 CSO table is 121 not age 100 as with the 1980 CSO table). Decisions must be made ...- Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
- Date: May 2007
- Publication Name: Taxing Times
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In the Beginning ... How Are Nonqualified Annuities Taxed?
issued apart from an employer pension plan or individual retirement ac- count (IRA) or other tax-qualified ... may be made over the life or lives of a named annuitant or joint annuitants, for a specified term of ...- Authors: John Adney
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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IRS Applies Strict Reading of Section 72(s)
minimum distribution (RMD) rules that apply to individual retirement arrangements (IRAs), section 403(b) ... contract holder is not an in- dividual, the “primary annuitant”7 is treated as the holder of the contract, and ...- Authors: Mark E Griffin, Alison R Peak
- Date: Mar 2016
- Competency: Professional Values
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities
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Taxing Times, June 2020
under the IRC § 338 approach only. As for the valuation of contingent liabilities, the proposed regulations ... the Section 7702 Valuation Interest Rate, which is the prescribed maximum valuation interest rate used ...- Authors: Society of Actuaries
- Date: Jun 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Taxing Times, December 2005, Volume 1, Issue No. 1
roles in charting new directions in statutory valuation have recognized that there is a great need for ... other for the respective skills we bring to the table. I want to especially appreciate the significant ...- Authors: Christian J DesRochers, Barbara Gold, Edward Robbins, Brian King, Craig R Springfield, Amy Lewis, Kirk Van Brunt, Matthew M Haaf, Ernest C Achtien
- Date: Dec 2005
- Publication Name: Taxing Times
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Taxing Times, Volume 14, Issue 2, June 2018
and opinions expressed herein are those of the individual authors and are not necessarily those of the ... according to whether the contracts were group or individual contracts.19 This would have represented a 528 ...- Authors: Society of Actuaries
- Date: Jun 2018
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Options for Inclusion of Stochastic Reserves
Commissioners’ Reserve Valuation Method (CRVM) or the Commissioners’ Annuity Reserve Valuation Method (CARVM) ... interpretation of CARVM as described in the Standard Valuation Law (SVL). Similarly, Section 1 of VM-20 states ...- Authors: Peter Winslow
- Date: Mar 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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Taxing Times, September 2007, Volume 3, Issue No. 3
only formulaic reserves based on net premium valuation methodology qualify as life insurance reserves; ... that only reserves computed using a net premium valuation methodology where prospectively computed reserves ...- Authors: Christian J DesRochers, Leslie Chapman, Brian King, Kory Olsen, Susan Hotine, Peter Winslow, Thomas Gibbons
- Date: Sep 2007
- Publication Name: Taxing Times
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Taxing Times
opinions expressed herein are those of the individual authors and are not neces- sarily those of the ... value placed on the knowledge varies for each individual, and although someone may be intelligent, it ...- Authors: Society of Actuaries
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting