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  • FAS 88- Advanced
    FAS 88- Advanced This 1990 open forum discussion is about problems encountered in the application of FAS Statement 88 with respect to curtailments, settlements, measurement dates, data ...

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    • Authors: John H Grady, Walter J McLaughlin, William Torrie, Leon B Wilneff, Patricia L Wojcik
    • Date: Oct 1990
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
  • The Future of Financial Reporting
    The Future of Financial Reporting This article looks at the areas that affect financial reporting by insurance companies. From Society of Actuaries Financial Reporting Monograph, M-AS99-1. Asset ...

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    • Authors: Wayne S Upton
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting
  • Mortality Improvement Rates for AG-38 for Year-End 2018
    Mortality Improvement Rates for AG-38 for Year-End 2018 Recommendation for a set of improvement factors to be used in conjunction with the 2008 Valuation Basic table or the 2015 Valuation Basic ...

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    • Authors: Marianne C Purushotham
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge
    • Topics: Experience Studies & Data>Mortality; Financial Reporting & Accounting>Statutory accounting; Life Insurance
  • T3: Taxing Times Tidbits
    T3: Taxing Times Tidbits Tidbits relate to contingent deferred annuities, wellness benefits in qualified long-term care contracts, and reactivating the active financing exception for insurance ...

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    • Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Biruta P Kelly
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Guaranteed living benefits; Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance
  • Taxing Times: The First Ten Years
    Taxing Times: The First Ten Years May 2015 marked the inaugural issue of Taxing Times, the newsletter of the newly-formed Taxation Section of the Society of Actuaries. In the spring of 2015, we ...

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    • Authors: Brian King, Kristin R Norberg
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • FAQ on Tax Reserve Methods and Assumptions
    FAQ on Tax Reserve Methods and Assumptions Frequently Asked Questions on tax reserve methods and assumptions, based on law in effect prior to 12/31/2017. Taxes;Annuity reserves;Health ...

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    • Authors: Barbara Gold
    • Date: Jun 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Proposed FATCA Regulation Provides Specific Guidance to Insurance Companies Regarding Application and Implementation
    Proposed FATCA Regulation Provides Specific Guidance to Insurance Companies Regarding Application and Implementation The guidance provided by the proposed regulations specifically related to ...

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    • Authors: Chris Karow, J Howard Stecker
    • Date: May 2012
    • Competency: Strategic Insight and Integration>Effective decision-making
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Calculation of Tax Expense in a Principles-Based Reserves Environment
    Calculation of Tax Expense in a Principles-Based Reserves Environment Addresses the question: “If it is accepted that reserves should be pre-tax, why should required capital be post-tax?” Taxes= ...

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    • Authors: Edward Robbins
    • Date: Feb 2008
    • 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 Dialogue between Peter Winslow, a tax attorney, and Edward Robbins and Christian DesRochers, tax ...

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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
  • Separate Account Dividends Received Deduction
    Separate Account Dividends Received Deduction Status update on the Separate Account Dividends Received Deduction, SADRD. Financial reporting;Taxes=Taxation; 11505 9/1/2008 12:00:00 AM ...

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    • Authors: Stephen Baker, Gregory Stephenson
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting