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Changes to the Computation of Tax Reserves under P.L. 115-97
Changes to the Computation of Tax Reserves under P.L. 115-97 The article describes changes ... Tax Cuts and Jobs Act. Tax accounting;Taxation;Annuity Reserves;Life Reserves 6442483923 6/1/2018 12:00:00 ...- Authors: Jeffrey Stabach, Kristin R Norberg
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance>Reserves - Life Insurance
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Interrelationships of Various Life Insurance Company Valuations
Interrelationships of Various Life Insurance Company Valuations This paper, chapter IV of the ... pricing processes, and the importance of the actuary’s responsibilities. Generally Accepted Accounting ...- Authors: Robert Stein
- Date: Jan 1987
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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To Be Continued - Group Insurance Programs - Special Financing Arrangements
nnrl Afcgrcsl) by the SOClETY 01: ACTUARIES. 208 S. L&l/c St., Chicago, Illinois, 60604, Iv/illiam A ... acts as a transfer of income from workers to r&&s,: thF$s reducmg cailital, form&n. ’ Because the i&act ...- Authors: Stephen Carter
- Date: Jan 1978
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions>Actionable recommendations; Strategic Insight and Integration>Strategy development
- Publication Name: The Actuary Magazine
- Topics: Actuarial Profession>Best practices; Finance & Investments; Financial Reporting & Accounting>Tax accounting; Health & Disability>Health insurance
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Administration of the "Material Change" Rules: Meeting the Challenge
are taxed under rules that generally apply to annuity contracts (i.e., income is distributed before ... not explicitly impose a statutory limit on the mortality or expense assumptions to be used in the determination ...- 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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Are Reserves for Bad Faith Claims Deductible by a Life Insurance Company?
from NAIC guidance in interpreting CARVM for annuity contracts.5 More specifically, the State Farm ... ascertained), during the taxable year on insur- ance and annuity contracts.” I.R.C. § 805(a)(2) also allows a deduction ...- Authors: Peter Winslow
- Date: May 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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IRS Issues Ruling Applying Diversification Rules to Illiquid Funds
a variable contract will not be treated as an annuity or life insurance contract “for any period (and ... a variable contract to lose its status as an annuity or life insurance contract, then absent correction ...- Authors: Bryan W Keene, Alison R Peak
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
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Highlights of the Recent Guidance on Insurance Company Acquisitions
policy acquisition expens- es on life insurance and annuity contracts. The exist- ing rules in Treas. Reg. ... company’s reinsurance of liabilities under life, annuity and noncancellable acci- dent and health contracts ...- Authors: Lori J Jones
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy