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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 ...

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    • 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
  • Federal Insurance Contributions Act 'FICA' Tax on Supplemental Executive Retirement Plan 'SERPA' Accruals: Pay It Now or Later?
    female weighting of the 1983 Group Annuity Mortality Table (1983 GAM). What are you allowed to look at in ... calculations before, it might be useful to you. Table 1 shows an account balance plan that is a defined-contribution ...

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    • Authors: Jeffrey Groves, Duke Miles
    • Date: Oct 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy
  • 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 ...

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    • 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
  • Federal Income Tax Impact On Product Design And Cost
    affected the cost and therefore the pricing of individual life insurance? This depends upon how companies ... (or at least, with respect to the pricing of individual life insurance). Under TRA 84, the results are ...

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    • Authors: Jay Jaffe, Hsien-Ming K Keh, Andrew M Kerstein, Sidney A LeBlanc, Randall Mire
    • Date: Apr 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Pricing - Annuities; Life Insurance>Pricing - Life Insurance; Public Policy
  • Emerging Tax Issues
    charged. Rat extras on participating whole life or table ratings on participating whole life at nonparticipating ... approach - this is where a percentage of the 1980 CSO table is used for purpose of the guideline premium calculations ...

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    • Authors: Application Administrator, August Chow, Stanton L Cole, Steven D Hooe, Michael P Cogswell, Thomas A Gick
    • Date: Oct 1992
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance; Public Policy