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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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Subchapter L: Can You Believe It?
standard mortality table, I.R.C. § 807(d)(2)(C) provides that the prevailing table can be “adjusted as ... The prevailing mortality table required to be used for tax reserves is a table that reflects “standard” ...- Authors: Peter Winslow
- Date: Feb 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Taxation of Distributions
Taxation of Distributions The rules governing the tax treatment of distributions from life insurance ... understanding. Deferred annuities;Individual annuities;Individual life plans;Taxes=Taxation;Withdrawals; ...- Authors: Douglas N Hertz
- Date: May 2005
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance
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IRS Provides Relief for Late Rollovers with New Self-Certificate
IRS Provides Relief for Late Rollovers with New Self-Certificate This article ... Taxes=Taxation;Internal Revenue Service=IRS, Taxes=Taxation;Individual retirement accounts=IRA;Defined benefit plans=DB ...- Authors: Michael Byro
- Date: Feb 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Public Policy
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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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Proposed Regulation to Accommodate Longevity Annuities in Retirement Plans
Proposed Regulation to Accommodate Longevity Annuities in Retirement Plans The proposed regulations ... plans under section 401(a), section 403(b), individual retirement annuities and accounts (IRAs) under ...- Authors: Christian J DesRochers
- Date: May 2012
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Annuities; Pensions & Retirement
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Calculation of Tax Expense in a Principles-Based Reserves Environment
refers to the consequent reduction of a DTA as a “valuation allowance.” 2 Society of Actuaries. Formula ... constraints; what constitutes a prescribed “valuation allowance” exists equal to the non-admitted portion ...- Authors: Edward Robbins
- Date: Feb 2008
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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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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SUBCHAPTER L: CAN YOU BELIEVE IT? DEDUCTIBLE TAX RESERVES MIGHT BE GREATER FOR LIFE INSURANCE CONTRACTS THAT FLUNK I.R.C. § 7702 THAN FOR THOSE THAT DO NOT
approved for use by the NAIC for purposes of both valuation and nonforfeiture purposes, Congress is effectively ... issued pri- or to the operative date of the Valuation Manual, and to VM- 02, which defines mortality ...- Authors: Peter Winslow, Susan Hotine
- Date: Oct 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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Subchapter L: Can You Believe It?
promulgated model laws and regulations relating to valuation of insurers’ liabilities. The drafters of section ... allowed by state law, a mor- tality or morbidity table generally required by state law, and a reserve ...- Authors: Peter Winslow
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times