1 - 2 of 2 results (0.69 seconds)
Sort By:
  • 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 ...

    View Description

    • Authors: Barbara Gold
    • Date: Dec 2017
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting; Health & Disability
  • Tax Considerations in Actuarial Projections
    capitalization rate is very different between individual life insurance (7.7 percent), and that which ... “economic” DTA equals the following as of a given valuation date: DTA = T*[(SR – TR) + TDAC], where: ...

    View Description

    • Authors: Edward Robbins, Stephen Baker
    • Date: Dec 2011
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting