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  • U.S. Life Company Taxation
    U.S. Life Company Taxation Panelists discuss: [1] the tax implication of NAIC ... changes to reserving requirements, [2] the new NAIC Valuation of Life Insurance Policies Model Regulation [Reg ...

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    • Authors: Michael Eckman, Arthur Panighetti, Edward Robbins, Brian Bernard Kavanagh
    • Date: Oct 1997
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Tax Cash-Flow Projections
    practice has focused on corporate projec- tions and valuation models. He has used corporate models to address ... been using have progressed: the old pricing and valuation tools have evolved and become better analytic ...

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    • Authors: Arthur V Anderson, Shane A Chalke, Lester A Edelstein, Douglas N Hertz
    • Date: Apr 1990
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Modeling & Statistical Methods
  • Impact of Tax Changes
    claims. The second is Guideline XXX, now the "Valuation of Life Insurance Policies Model Regulation." ... which deals with commissioner's annuity reserve valuation method (CARVM) methodology for annuities. I'll ...

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    • Authors: Julian J Dukacz, Charles D Friedstat, Edward Robbins, Hugh McCormick
    • Date: Oct 1995
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Alternative Minimum Tax
    depreciation can be either positive or negative. (See Table 1.) The next three are all earnings and profits ... ownership again are only positive adjustments. TABLE 1 Section 56(g) 4 Adjustments for the ACE Calculation ...

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    • Authors: Bruce Bengtson, William J Schreiner, Martin P Chotiner, Alan Kunkel
    • Date: Jun 1990
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Alternative Minimum Tax
    in Boston, Massachusetts. 1053 OPEN FORUM Table 1 compares the structural outline of the AMT calculation ... components: the BURP adjustment and the ACE adjustment. TABLE 1 AMTI Calculation Structural Outline Pre-1990 ...

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    • Authors: David L Olmsted, William J Schreiner, Jonathan C Chapman
    • Date: Apr 1990
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Federal Income Tax
    had not been based on a recognized mor- tality table and did not involve an interest element. During ... adequacy of premium rates without using a mortality table. The actuarial tax expert in the company or to ...

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    • Authors: Quincy S Abbot, William D Bishop, H Edward Harland, John E Hearst, Kenneth P Hinsdale, Gerald A Levy, W James Preble, Henry B Ramsey, Marvin L Weisbrod, John C Fraser, Welburn J Adams, Willis J. Lutz
    • Date: Apr 1968
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance