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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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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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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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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
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Taxing Times, December 2005, Volume 1, Issue No. 1
Taxing Times, December 2005, Volume 1, Issue No. 1 Full version of Taxing Times, December 2005, ... December 2005, Volume 1, Issue No. 1 Full version of Taxing Times, December 2005, Volume 1, Issue No.- Authors: Christian J DesRochers, Barbara Gold, Edward Robbins, Brian King, Craig R Springfield, Amy Lewis, Kirk Van Brunt, Matthew M Haaf, Ernest C Achtien
- Date: Dec 2005
- Publication Name: Taxing Times
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Proposed Regulation to Accommodate Longevity Annuities in Retirement Plans
Longevity Annuities in Retirement Plans The proposed regulations define a class of products known as “qualifying ... annuity contracts” (QLACs), which are excluded from the account balance used to determine required minimum ...- 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