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The Scope of Reserve Valuation Rules Used to Compute Life Insurance Reserves Defined In Section 816(b)
The Scope of Reserve Valuation Rules Used to Compute Life Insurance Reserves Defined In Section 816(b) ... 816(b) This article addresses the scope of reserve valuation rules that compute or estimate reserves “on the ...- Authors: Emanuel Seth Burstein
- Date: Feb 2018
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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Working Through Uncertainty
tion can be a major factor. In addition to the valuation issues, in indemnity reinsurance in particular ... included in the Valuation Manual, and there is a defined process for updating the Valuation Manual. Actuarial ...- Authors: Cindy Barnard, Housseine Essaheb, Sheryl Flum, James Van Etten, Peter Winslow
- Date: Feb 2018
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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Taxing Times | February 2018 | Volume 14, Issue 1
By Larry Hersh 22 The Scope of Reserve Valuation Rules Used to Compute Life Insurance Reserves ... tion can be a major factor. In addition to the valuation issues, in indemnity reinsurance in particular ...- Authors: Society of Actuaries
- Date: Feb 2018
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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ACLI Update
list with the updated revenue esti- mates shown in Table 2. SENATOR CARDIN’S PROGRESSIVE CONSUMPTION TAX ... years, $116.7 billion of which is attributed to individual taxpayers and $11.6 billion attributed to corporate ...- Authors: Mandana Parsazad, Pete Bautz, Regina Y Rose
- Date: Jun 2017
- Competency: Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
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In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations
reserve regime and correct- ly code it into a valuation system. Recalculating reserves under a Subchapter ... statutory regime? What mortality or morbidity table reasonably reflects local country risks? Alternatively ...- Authors: Timothy Branch
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Global Perspectives>Multinational companies; Public Policy
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2012–2013 Priority Guidance Plan—What’s in It for Life Insurance Companies?
which table to use for I.R.C. § 807(d)(2) purposes when there is more than one applicable table in the ... the 2001 CSO mortality table; and • Guidance clarifying whether the Conditional Tail Expectation (CTE) ...- Authors: Susan Hotine
- Date: May 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
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Tracking the Flow of Money in a Life Insurance Policy to Compute Cost Basis and Distributions
components of a life insurance policy, as shown in Table 1. Section 72(e) Category Description Possible ... insurance company A check mailed to the policy owner Table 1 12 OCTOBER 2017 TAXING TIMES Tracking the ...- Authors: Scott Koehler
- Date: Oct 2017
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Best practices; Public Policy; Technology & Applications>Software
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Best Practices for Actuaries Collaborating with Accountants
about the future status of variable annuity valuation (Actuarial Guide- line 43), and are involved with ... on product development issues. We work with valuation actuaries during the financial reporting period ...- Authors: Sheryl Flum, Jacqueline Yang, Rena Kuliyeva
- Date: Feb 2017
- Competency: Leadership>Influence; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Best practices; Financial Reporting & Accounting>Tax accounting
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A Tax Like No Other: The Health Insurer Fee
insurance coverage due to the employer mandate, the individual man- date and state-created exchang- es. In exchange ... health risk to mean the health risk of any individual who is (1) a U.S. citizen; (2) a U.S. res- ...- Authors: Mersini Keller
- Date: Oct 2015
- Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Health & Disability>Health insurance; Health & Disability>Health risks; Public Policy
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How the Supreme Court Decision on DOMA in U.S. v. Windsor Affects Life Insurance Products
How the Supreme Court Decision on DOMA in U.S. v. Windsor Affects Life Insurance Products ... distri- bution requirements in section 72(s); (2) individual retirement arrangements (“IRAs”); (3) the required ...- Authors: Mark E Griffin
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Life Insurance>Term life; Public Policy