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A Conversation with Retired Company Tax Actuaries
careers. Our conversations primarily involved valuation actuaries (rather than pricing or product actuaries) ... method (CRVM or CARVM), the mortality or morbidity table, and the interest rate. We also suggested refinements ...- Authors: Mary Caramagno
- Date: Oct 2023
- Competency: Leadership; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies
of current and deferred taxes. Assume that an individual life insurance contract has an annual premium ... uncollected premium in isolation.2 Because the individual pol- icyholder has not paid the premium yet, ...- Authors: Kristin R Norberg
- Date: Nov 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Issue Brief Synopsis: LTD Claim Reserve Assumption Basis
Issue Brief Synopsis: LTD Claim Reserve Assumption Basis Synopsis of Issue Brief prepared by Tax ... actuarially sound basis for the valuation of group and individual LTD tax claim reserves, and it is ...- Authors: Barbara Gold
- Date: Oct 2017
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Health & Disability
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Taxing Times newsletter
and opinions expressed herein are those of the individual authors and are not necessarily those of the ... Life and Annuity Symposium in New York, the Valuation Actuary Symposium in Boston, and the 2015 SOA ...- Authors: Society of Actuaries
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Private Letter Ruling on Section 807(f) Refines Change-in-Basis Rule
reinsurance agreement, IC 1 and IC 2 reviewed the valuation system’s coding of the life in- surance contracts ... or term life. They discov- ered that, in the valuation system, some whole life insurance contracts (on ...- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Section 807(f)-Tax Impact of Statutory Reserve Change
policies at the same time as increasing the valuation interest rate on the reserves underlying the pol- ... situation involved a change in the mortal- ity table used to compute the reserves; the second involved ...- Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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T3: TAXING TIMES TIDBITS
T3: TAXING TIMES TIDBITS T3: TAXING TIMES TIDBITS TAXING TIMES, June 2022 IRS Tweaks Automatic ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...
- Authors: Arthur C Schneider, Surjya Mitra
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Expenses - Life Insurance; Public Policy
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A Practical Guide for Determining Whether a Section 338h10 Election Should Be Made for a Target Insurance Company
tax purposes, as compared to a normal actuarial valuation. On the other hand, one could interpret the rule ... of the regulation. P. Winslow and S. Mitchell, Valuation of Insurance in Force for Tax Purposes, T3: Taxing ...- Authors: Lori J Jones
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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From the Editor to our Readers
From the Editor to our Readers Letter from the Editor Tax accounting;Taxation;Life reserves 6442463190 ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...- Authors: Kristin R Norberg
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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ACLI Update Column
ACLI Update Column After nearly a decade of work by ACLI and representatives of its member companies, ... CARVM is the Commis- sioner’s Annuity Reserve Valuation Method prescribed by the NAIC that is in effect ...- Authors: Bill Elwell
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting