Edition
Refine your search
  • {{result}}
Browse by Topic
or
Publication Browse
11 - 20 of 63 results (0.88 seconds)
Sort By:
  • The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance
    The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance ... Insurance The interaction of section 7702 cash value accumulation test [CVAT] and state nonforfeiture laws ...

    View Description

    • Authors: Christian J DesRochers, Benjamin J. Yahr
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Administration of the "Material Change" Rules: Meeting the Challenge
    Administration of the "Material Change" Rules: Meeting the Challenge This article is a companion ... companion to “They Go Bump in the Night: Life Insurance Policies and the Law of Material Change,” an article ...

    View Description

    • Authors: Christian J DesRochers, Brian King
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
  • Determining the Value of a LifeInsurance Contract: RevenueProcedure 2005-25
    Determining the Value of a LifeInsurance Contract: RevenueProcedure 2005-25 To most observers, the value of ... of a life insurance contract is the cash surrender value. However, when it comes to life insurance and ...

    View Description

    • Authors: Christian J DesRochers
    • Date: Dec 2005
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Assessing the Transfer of Risk: An Actuarial Perspective
    Assessing the Transfer of Risk: An Actuarial Perspective This article discusses risk transfer and how ... actuaries, the challenge is to develop an analytical framework under which the presence of insurance risk ...

    View Description

    • Authors: Christian J DesRochers
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; Finance & Investments>Value at risk - Finance & Investments; Reinsurance
  • 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 ...

    View Description

    • 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
  • The Actuary
    The Actuary Full version of The Actuary Newsletter Volume 38, Number 6, June 2004 27192 6/1/2004 12:00:00 ...

    View Description

    • Authors: Christian J DesRochers, Mark E Litow, Patrick J Dunks, Loretta Jacobs, Eric P Goetsch, Scott Weltz
    • Date: Jun 2004
    • Publication Name: The Actuary Magazine
  • 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 ...

    View Description

    • 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
  • The Actuary
    The Actuary Full version of The Actuary Newsletter Volume 37, Number 7 - September 2003 27188 9/1/2003 ...

    View Description

    • Authors: Christian J DesRochers, J Bruce MacDonald, Harry H Panjer, W Steven Prince, Teresa Winer, Mark van Zanden, R. Dale Hall, VALERIE MARGARET LOPEZ, Megan Potter
    • Date: Sep 2003
    • Publication Name: The Actuary Magazine
  • 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.

    View Description

    • 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 2005, Volume 1, Issue No. 1
    Taxing Times, May 2005, Volume 1, Issue No. 1 Full version of Taxing Times, May 2005, Volume ... Times, May 2005, Volume 1, Issue No. 1 Full version of Taxing Times, May 2005, Volume 1, Issue No. 1. 26415 ...

    View Description

    • Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Edward Robbins, Brian King, Craig R Springfield, Tom Quinn, Susan Hotine, Peter Winslow, Joseph F McKeever
    • Date: May 2005
    • Publication Name: Taxing Times
    • Per Page: