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Federal Income Taxes - Insured And Annuitant Perspective
Federal Income Taxes - Insured And Annuitant Perspective Presented at October ... design, marketing and sale of individual life and annuity products. Deferred annuities;Payout annuities;Taxes=Taxation; ...- Authors: Application Administrator, David Carlson, Stephen C Eldridge, Douglas N Hertz, Andrew D Pike, Virgil Wagner
- Date: Oct 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities; Public Policy
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Federal Insurance Contributions Act 'FICA' Tax on Supplemental Executive Retirement Plan 'SERPA' Accruals: Pay It Now or Later?
For instance, you could not convert it to an annuity that was payable for the rest of your life. It ... If you choose, for example, the Standard & Poor’s (S&P) 500 Index (which, clearly, you could invest in ...- Authors: Jeffrey Groves, Duke Miles
- Date: Oct 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy
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Taxing Times, Volume 13, Issue 2, June 2017
issue of TAXING TIMES, deal with 2017 changes to U.S. Tax Code and associated regulations. So putting ... each of the “big three” meetings—the Life and Annuity Symposium, the Valuation Actuary Symposium, and ...- Authors: Society of Actuaries
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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United States Life Insurance Tax Law
as : a. surrender charges in the commissioners annuity reserve valuation method (CARVM) ; b. prefunding ... is the tax reserve method. For pre-1943 life or annuity business, there is a choice of state preliminary ...- Authors: Julian J Dukacz, Allan D Greenberg, Randall Mire, Dennis Van Mieghen
- Date: Jun 1985
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy
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Emerging Tax Issues
Emerging Tax Issues Overview of latest developments on IRC Section 7702, IRC Section ... life plans;Internal Revenue Service=IRS;Mortality rates=Mortality tables=Death rates ;Payout annuities;Standard ...- Authors: Application Administrator, August Chow, Stanton L Cole, Steven D Hooe, Michael P Cogswell, Thomas A Gick
- Date: Oct 1992
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy
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Tax Implications of Applying Principles-Based Reserves Retroactively
After years of trying to reserve for vari- able annuity guarantees according to a fixed formula CARVM approach ... life insurance products and more recently to all annuity products. An item under current discussion is ...- Authors: Kory Olsen
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
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Federal Income Taxes - Insurance Company Perspective
top life insurance attorneys in the United States (U.S.). He currently chairs the American Bar Association's ... from a U.S. and foreign companies' points-of-view. Obviously, that includes the subject of U.S. company ...- Authors: Application Administrator, Steven W Fickes, Randall Mire, John Palmer, Akiva Zohar
- Date: Oct 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Strategy development
- Publication Name: Record of the Society of Actuaries
- Topics: Public Policy
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In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis – We Know
In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and ... IRC provisions applicable to life insurance and annuity contracts. Annuities;Life insurance;Product d ...- Authors: John Adney
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Results-Oriented Solutions>Actionable recommendations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve ... implications are also discussed. Life reserves;Mortality rates=Mortality tables=Death rates ;Principles-based ...- Authors: Application Administrator, Joseph F McKeever
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
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Recent Developments on Company Tax Issues
foreign companies that are doing business in the U.S. Those expanses would be combined for purposes of ... There is a provision that says that where an annuity contract is combined with a noncancelable, guaranteed ...- 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