Announcement: SOA releases passing candidate numbers for April 2024 Exam PA.

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  • Working Through Uncertainty
    article, both the House of Representa- tives and the U.S. Senate have passed versions of the Tax Cuts and ... particularly changes to actuarial guidelines and mortality tables? 6 FEBRUARY 2018 TAXING TIMES Working ...

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    • Authors: Cindy Barnard, Housseine Essaheb, Sheryl Flum, James Van Etten, Peter Winslow
    • Date: Feb 2018
    • Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • Executive Orders on Regulatory Guidance Could Affect IRS Published Guidance
    Guidance Could A¨ect IRS Published Guidance By Mark S. Smith The Internal Revenue Service (IRS) and Treasury ... private annuities, the definition of cash value, annuity contracts with long-term care riders, and captive ...

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    • Authors: Mark S. Smith
    • Date: Oct 2017
    • Competency: Leadership>Change management; Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Guideline Premium Forceouts
    assets that raise the interest rates; whether mortality experience can warrant a reduction in cost of ... QAB charges) Premium loads are built into the annuity factor. 4) The final solution is therefore: ...

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    • Authors: Lawrence Hersh
    • Date: Feb 2018
    • Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life
  • Tracking the Flow of Money in a Life Insurance Policy to Compute Cost Basis and Distributions
    components of a life insurance policy, as shown in Table 1. Section 72(e) Category Description Possible ... of the investment in the contract Specific type(s) of riders, benefits, or features Outside the Contract ...

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    • Authors: Scott Koehler
    • Date: Oct 2017
    • Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Best practices; Public Policy; Technology & Applications>Software