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Federal Taxation - An Update
restrictions if further requirements were not met. The primary purpose of TEFRA was the raising of tax revenue ... TEFRA, increases were tied to the increases in the primary insurance amount, thus, a floor benefit of $75 ...- Authors: John H Elken, Gregory William Hintz, Sidney A LeBlanc, Michael J Mahoney, John Palmer
- Date: Oct 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Taxes Under Conditions of Inflation
too long ago, American businessmen really did not care what tax policy was anyplace else in the world. ... tax law that were specifically inserted to take care of inflation. Other countries have special reserves ...- Authors: Quincy S Abbot, Peter W Plumley, B Kenneth Sanden
- Date: Apr 1976
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Economics>Macroeconomics; Financial Reporting & Accounting>Tax accounting
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Individual Life Insurance
through existing field compensation systems. Great care must be taken to avoid the creation of a block of ... as Jesse sug- gested, to fire agents who broker direct rather than through the company brokerage firm ...- Authors: William Britton, Paul J Overberg, Marjorie Rosenberg, Jesse M Schwartz, Lawrence Silkes
- Date: Apr 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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Recent Developments on Company Tax Issues
considered and Treasury supported the DAC tax based on direct premiums only, not net of reinsurance. The IRS ... company rule, was that a company would compute its direct premiums, minus its ceded premiums, and that net ...- Authors: Arthur L Bailey, Kenneth J Clark, William J Schreiner, Clifford R Jones
- Date: Apr 1991
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Federal Income Tax Accounting - United States
previously determined tax. Proportional adjustment takes care of that. MR. JAMES E. KILMER: One additional factor ... 31, 1983 and January 1, 1984 was forgiven. The primary issue of Technical Bulletin 84-3 was how to treat ...- Authors: Charles D Friedstat, Louise Goldman, Patricia Guinn, John Joseph Rutter, Louis Weisz, Charlie T Whitley
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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Federal Income Tax
premiums for individual life insurance contracts - direct premiums minus reinsurance ceded but without consideration ... it is possible, and it would require the greatest care. MR. EARLON MILBRATH: I think Doug has hit on a ...- Authors: Stephen D Bickel, Douglas N Hertz, Walter Juncker, Lynn C Miller, Earlon L Milbrath, Thomas E Skillman
- Date: May 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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U.S. Federal Income Tax
impact the answer to the unanswered questions, so, care must be taken in the initial design step. The potential ... respond to that fear. One of the mutual companies' primary interest has been to focus oH a level product by ...- Authors: Gary Muller, Godfrey Perrott, Richard S Robertson, Ronald Wegner, Dale R Gustafson
- Date: Apr 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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ERISA Tax Forms
any control or significant financial interest, direct or indirect, in the surety company or its agents ... of benefits not included in 11. Enter only the primary method monthly pension beginning at the age the ...- Authors: Gregg L Skalinder
- Date: May 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Pension accounting
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Reinsurance Tax Issues
which was viewed more as a reimbursement of the direct writer's annual expenses after the expenses of ... no different in this regard than the issuance of direct insurance. From the published reports that took ...- Authors: Gordon K Dowsley, Stephen C Eldridge, Arthur C Schneider, Melville J Young, Ronald Albert
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Reinsurance
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Alternative Minimum Tax
percentage of premium under the assumptions used. The primary question in applying GAAP principles to mutual ... the AMT calculation. Because ff you are taking care of it in the regular tax, you are going to have ...- Authors: David L Olmsted, William J Schreiner, Jonathan C Chapman
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting