Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

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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 ...

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    • 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
  • 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 ...

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    • 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
  • 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 ...

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    • 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
  • U.S. Federal Income Tax
    that given the high level of uncertainty, our primary efforts should not go toward minimumizing one year ... options is going to narrow to the point that our primary in- terest is in getting a tax program that will ...

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    • Authors: Peter W Plumley, Richard S Robertson, Virgil Wagner, Louis Weisz
    • Date: May 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Tax Parity For Individual Life Insurance Products
    Tax Parity For Individual Life Insurance Products This panel at the SOA 1982 Orlando Spring ... products designed to provide protection against two primary security risks--dying too soon, living too long ...

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    • Authors: John K Booth, Gene W Buchter, James C Hamilton, Dale R Gustafson
    • Date: Apr 1982
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • FAS 96
    FAS 96 This session discussion is about FAS 96, the timing and measurement of the deferred ... surplus relief that this company granted. That takes care of the parent company's scheduling. Let us move ...

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    • Authors: James Hawke, Donald Maves, Edward Robbins, Charles J Auer
    • Date: May 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
  • New Tax Developments, Audit Issues And Alternate Minimum Tax
    items to report. The first has to do with long-term-care benefits. At the request of the ACLI, the IRS recently ... insurance companies may treat reserves for long-term-care insurance as deductible life insurance reserves ...

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    • Authors: Stephen C Eldridge, Charles D Friedstat, William J Schreiner, Linda L Wein, E P Baker
    • Date: May 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Federal Income Tax: United States
    Federal Income Tax: United States This session from the 1981 SOA Fall Meeting discusses ... setting aside half of the underwriting inccme, to take care of future adverse fluctuations. They felt that Congress ...

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    • Authors: William B Harman, Richard Minck, Richard S Robertson
    • Date: Oct 1981
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting
  • AMT - Impact On Mutual Companies
    AMT - Impact On Mutual Companies This session discussion is about AMT, alternate minimum taxable ... the acquisition of new or renewal business. Two primary categories of expenses fall into this definition: ...

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    • Authors: Lester A Edelstein, James Reiskytl, Harvey Blitz, Michael M Oleske
    • Date: Oct 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Update on the IRS Audit Program and the Audit Guidelines
    Update on the IRS Audit Program and the Audit Guidelines This session will provide an update ... by one or two principals is a small plan. I don't care if you have $15, $25 or $5 million worth of assets; ...

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    • Authors: Steven R Matthews, James E Turpin, C Frederick Reish
    • Date: Apr 1992
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement