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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” ...

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    • 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
  • Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III
    Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III ... approach. Annuity reserves;Annuity valuation;Life reserves;Life valuation;Taxes=Taxation; 11540 3/1/2008 ...

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    • Authors: Christian J DesRochers, Edward Robbins, Peter Winslow
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • 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
  • T3: Taxing Times Tidbits - What to do About Tax Reserve Estimates
    article also cover IRS rulings on the treatment and valuation of an insurance company stock purchased as an ... COLI life insurance. Annuity reserves;Asset valuation;Beneficiaries;Internal Revenue Service=IRS;Life ...

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    • Authors: Susan Hotine, Peter Winslow, Samuel A Mitchell
    • Date: Dec 2005
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Taxing Times, May 2007, Volume 3, Issue No. 2
    Regulation enabling the adoption of these new valuation and nonforfeiture tables, the “required” date ... end age of the 2001 CSO table is 121 not age 100 as with the 1980 CSO table). Decisions must be made ...

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    • Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
    • Date: May 2007
    • Publication Name: Taxing Times
  • T3: Taxing Times Tidbits
    T3: Taxing Times Tidbits A discussion about foreign currency hedging, foreign insurance excise ... of credit default swaps and bad debts. Asset valuation;Audits;Credit default swaps;Currency risk;Statutory ...

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    • Authors: Peter Winslow, Emanuel Seth Burstein, Samuel A Mitchell, Biruta P Kelly
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Uncertainty Remains in Tax Reserve Assumptions for Guaranteed Renewable and Noncancellable Health Insurance
    the risk.”3 Further, there is the matter of rapid table obsolescence in several health product lines, which ... (described below), to prescribe the morbidity table for tax purposes in most health product lines.

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    • Authors: Edward Robbins, Peter Winslow
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Health & Disability; Public Policy
  • VM-20 Deterministic Reserves in Federally Prescribed Reserves
    difference between the gross premium and the valuation net premium. Future gross premiums less future ... reserves computed using a recognized mortality table and assumed rate of interest. In the Central National ...

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    • Authors: Peter Winslow
    • Date: Jun 2016
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • 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 ...

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    • Authors: Peter Winslow, Susan Hotine
    • Date: Oct 2015
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • 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 ...

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    • Authors: Peter Winslow
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
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