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Accounting Issues For Insurance Companies
the actuarial and accounting professions. Tne primary actuarial body studying these issues is the Academy's ... for reporting purposes and for determining the primary pattern of GAAP incc,ne (excluding release of the ...- Authors: Stephen Hodges, Paul F Kolkman, Richard S Robertson, William J Schreiner, Robert Stein
- Date: Apr 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Alternative Minimum Tax
percentage of premium under the assumptions used. The primary question in applying GAAP principles to mutual ... the AMT calculation. Because ff you are taking care of it in the regular tax, you are going to have ...- Authors: David L Olmsted, William J Schreiner, Jonathan C Chapman
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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Regulatory Debate [Part 2]: Changes to the Standard Nonforfeiture Law
should be getting out of that contract. If you don't care about cash values when you buy it, you can buy ... solvency and who believe that they should take care of themselves. In the end, because nonforfeiture ...- Authors: David Hippen, William J Schreiner, William John Cummings, Elinor Friedman
- Date: Oct 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Fixed annuities
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Current Topics - Financial Reporting
operations (Annual Statement page 5) separated by direct, assumed, and ceded business. This would require ... increase in reserves (Annual Statement page 6) for direct business only. Work continues on a model act which ...- Authors: Carolyn Goodale, Donald M Keith, Paul F Kolkman, William J Schreiner
- Date: Oct 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Employers' Accounting For Pensions And Other Post-Employment Benefits - Additional Issues
Employers' Accounting For Pensions And Other Post-Employment Benefits - Additional Issues ... working on an exposure draft of a statement. The primary subject of today's session is the second set of ...- Authors: John S Agatston, James A Beirne, Benjamin E Feller, Jeremy Gold, Marvin H Greene, Michael H Kaplan, Timothy S Lucas, Michael Mudry, Howard Rog, William J Schreiner
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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Group Life Insurance
Group Life Insurance This 1978 session focused on Group Life Insurance. Questions discussed ... and in 1977 we had approximately $38,000,000 of Direct Group Term Life premium in force. We have our share ...- Authors: Gerald W Griswold, William J Schreiner, Michael Sproule, David S Williams
- Date: Oct 1978
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance>Group plans - Life Insurance
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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 ...- 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