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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 ...

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    • 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
  • 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 ...

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    • 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
  • 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 ...

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    • 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
  • Chair's Corner
    Chair's Corner Review of section and council activities over past year. 4294992963 ... Symposium in May, one session and a breakfast at the Valuation Actuary Symposium in September, and a record ...

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    • Authors: Kristin Schaefer
    • Date: Oct 2012
    • Competency: Communication>Written communication
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional associations
  • 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
  • Circular 230 Disclaimers–Gone Forever?
    guaranteed policy benefits is calculated at the valuation date by projecting a fund equal to the greater ... the UMV method, a current “option cost” at the valuation date is accumulated and added into the projected ...

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    • Authors: Janel C Frank
    • Date: Oct 2014
    • Competency: Communication>Written communication
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Standards of practice
  • ACLI Update
    ACLI Update Update on a broad range of insurance and investment tax matters upon which ACLI is working, ... no later than upon the death of the insured individual(s). This expansion from the definition in the ...

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    • Authors: Pete Bautz, Walter Welsh, Mandana Parsazad
    • Date: May 2013
    • Competency: Communication>Written communication
    • Publication Name: Taxing Times
    • Topics: Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
  • Proposed Regulations on “Toll Tax” Under Amended Section 965
    Proposed Regulations on “Toll Tax” Under Amended Section 965 Provides a few highlights of the ... each election is determined by reference to the individual proposed regulation section. In order to make ...

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    • Authors: Surjya Mitra
    • Date: Oct 2018
    • Competency: Communication>Written communication
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life
  • In the Beginning…A Column Devoted to Tax Basics Why Section 7702 (and 7702A, too)? Some Historical Perspectives
    In the Beginning…A Column Devoted to Tax Basics Why Section 7702 (and 7702A, too)? Some Historical ... charge based on the 1792 Northampton mor- tality table, even though the charge actually imposed for the ...

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    • Authors: John Adney
    • 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
    • Topics: Life Insurance>Universal life