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  • Treading Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves
    Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves A change in the way in ... reserves are determined in the United States is heading toward adoption. Currently, the Actuarial Opinion and ...

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    • Authors: Christian J DesRochers, Douglas N Hertz
    • Date: May 2007
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves
    Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves This paper describes ... describes the Federal Income Tax FIT treatment of reserves historically. Then it describes Principles-Based ...

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    • Authors: Christian J DesRochers, Douglas N Hertz
    • Date: May 2007
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Life Insurance and Annuity Products Under Alternative Taxation Systems: The End of Life as We Know It?
    Products Under Alternative Taxation Systems: The End of Life as We Know It? Presented at May 1996 Spring ... 'VAT' or consumption taxes, and flat taxes and the impact of those changes. Product development;Taxes=Taxation; ...

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    • Authors: Christian J DesRochers, Marilyn Brown, Craig R Springfield
    • Date: May 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities; Life Insurance; Public Policy
  • Taxing Times, December 2005, Volume 1, Issue No. 1
    Taxing Times, December 2005, Volume 1, Issue No. 1 Full version of Taxing Times, December 2005, ... December 2005, Volume 1, Issue No. 1 Full version of Taxing Times, December 2005, Volume 1, Issue No.

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    • Authors: Christian J DesRochers, Barbara Gold, Edward Robbins, Brian King, Craig R Springfield, Amy Lewis, Kirk Van Brunt, Matthew M Haaf, Ernest C Achtien
    • Date: Dec 2005
    • Publication Name: Taxing Times
  • Meeting Life Insurance Needs: 1970-1990
    1970-1990 Article from The Actuary September 1992 – Volume 26, No. 7 is about the growth in life insurance ... insurance from 1970 -1990 as compared to the general economic growth. Financial planning;Macroeconomics; ...

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    • Authors: Christian J DesRochers
    • Date: Sep 1992
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Life Insurance
  • From the Editor: To Our Readers
    From the Editor: To Our Readers A discussion of risk and tax risk. Tax;risk;life insurance 4294997335 ...

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    • Authors: Christian J DesRochers
    • Date: May 2013
    • Publication Name: Taxing Times
  • Small Talk Newsletter, September 1999, Issue No. 14
    Small Talk Newsletter, September 1999, Issue No. 14 Full version of Small Talk Newsletter, ... Newsletter, September 1999, Issue No. 14 Full version of Small Talk Newsletter, September 1999, Issue No.

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    • Authors: Norma Y Christopher, Christian J DesRochers, Norman E Hill, John M O'Sullivan, James Thompson, Scott J Cipinko, Tim Pease, Kevin Keegan, Ara C Trembly
    • Date: Sep 1999
    • Publication Name: Small Talk
  • Taxing Times, May 2007, Volume 3, Issue No. 2
    Taxing Times, May 2007, Volume 3, Issue No. 2 Full version of Taxing Times, May 2007, Volume ... Times, May 2007, Volume 3, Issue No. 2 Full version of Taxing Times, May 2007, Volume 3, Issue No. 2. 26420 ...

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    • Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
    • Date: May 2007
    • Publication Name: Taxing Times
  • Small Talk Newsletter, November 2007, Issue No. 29
    Small Talk Newsletter, November 2007, Issue No. 29 Full version of Small Talk Newsletter, ... Newsletter, November 2007, Issue No. 29 Full version of Small Talk Newsletter, November 2007, Issue No. 29 ...

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    • Authors: Mark Birdsall, Christian J DesRochers, Norman E Hill, Terry Long, James Thompson, Donald Walker, Steven Siegel, ADAM ALLEN WHITE, Meg Weber, Jeffrey B Norris
    • Date: Nov 2007
    • Publication Name: Small Talk
  • Tax Uncertainty Swirls Around Principles-Based Reserves
    Reserves Author discusses the treatment of current life insurance reserves under the tax code in determining ... taxable income, and what challenges are ahead in the era of principles-based reserves. Life reserves;Principles-based ...

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    • Authors: Christian J DesRochers
    • Date: Nov 2007
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance