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Assessing the Transfer of Risk: An Actuarial Perspective
Assessing the Transfer of Risk: An Actuarial Perspective This article discusses risk transfer and how ... actuaries, the challenge is to develop an analytical framework under which the presence of insurance risk can ...- Authors: Christian J DesRochers
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Finance & Investments>Risk measurement - Finance & Investments; Finance & Investments>Value at risk - Finance & Investments; Reinsurance
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From the Editor: To Our Readers
From the Editor: To Our Readers A discussion of risk and tax risk. Tax;risk;life insurance 4294997335 ...- Authors: Christian J DesRochers
- Date: May 2013
- Publication Name: Taxing Times
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The Future of Life Insurance Products: Lessons from the Past
The Future of Life Insurance Products: Lessons from the Past Author highlights historical nonforfeiture ...- Authors: Christian J DesRochers
- Date: Sep 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Small Talk
- Topics: Life Insurance; Public Policy
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From the Chair – Proud of Our Progress
From the Chair – Proud of Our Progress A discussion about the Taxation Section goals and accomplishments ...- Authors: Christian J DesRochers
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional associations
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Evolution of the MortalityRequirements under Sections7702 and 7702A of the InternalRevenue Code
Evolution of the MortalityRequirements under Sections7702 and 7702A of the InternalRevenue Code Notice ... Notice 2004-611 is the latest in a series of administrative pronouncements from the Internal Revenue Service ...- Authors: Christian J DesRochers
- Date: May 2005
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy
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Deficiency Reserves: The Cicadas of the Life Insurance Industry
Deficiency Reserves: The Cicadas of the Life Insurance Industry Author traces the tax treatment of deficiency ... beginning with the 1959 Act, illustrating how the decisions made in the development of the 1959 Act continue ...- Authors: Christian J DesRochers
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Life Insurance>Reserves - Life Insurance
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Determining the Value of a LifeInsurance Contract: RevenueProcedure 2005-25
Determining the Value of a LifeInsurance Contract: RevenueProcedure 2005-25 To most observers, the value of ... of a life insurance contract is the cash surrender value. However, when it comes to life insurance and ...- Authors: Christian J DesRochers
- Date: Dec 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance
The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance ... Insurance The interaction of section 7702 cash value accumulation test [CVAT] and state nonforfeiture laws ...- Authors: Christian J DesRochers, Benjamin J. Yahr
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Administration of the "Material Change" Rules: Meeting the Challenge
Administration of the "Material Change" Rules: Meeting the Challenge This article is a companion ... companion to “They Go Bump in the Night: Life Insurance Policies and the Law of Material Change,” an article ...- Authors: Christian J DesRochers, Brian King
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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From the Chair
From the Chair A discussion of the successes of the Taxation Section, with special emphasis on the increased ... increased visibility of tax in the actuarial profession. Life insurance;Taxes=Taxation; 11600 2/1/2010 ...- Authors: Christian J DesRochers
- Date: Feb 2010
- Competency: Communication
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional associations