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  • Reserve Criteria under Section 818c
    the formulas for tK, for various plans, shown in Table 1. Usually, several equivalent forms for each are ... former would include the Commissioners Re- serve Valuation method, and also the Full Preliminary Term method ...

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    • Authors: Robert C Tookey, Harwood Rosser
    • Date: Jun 1962
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; 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; Life Insurance>Reserves - Life Insurance; Public Policy
  • 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
  • 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
  • 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 ...

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    • 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
  • Modified Endowment Contract Correction Procedure: To Remediate or Not to Remediate
    demonstrate that we all bring different things to the table on a project of this type. I should also note, ... basically excluded if they insure the life of an individual who is or was an officer, director, or employee ...

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    • Authors: Jeffrey M Robinson, David Miller, Irene Price
    • Date: Jun 2000
    • Competency: Relationship Management>Relationships and trust; 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: Life Insurance; Public Policy