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Reserve Criteria under Section 818c
Reserve Criteria under Section 818c Section 818c of the Life Insurance Company Income Tax Act of 1959 provides, for companies holding other than net level premium reserves, a choice of ...- Authors: Robert C Tookey, Harwood Rosser
- Date: Jun 1962
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
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Treatment of Taxes in Principles-Based Reserves
Treatment of Taxes in Principles-Based Reserves This paper will provide demonstrations of the following three statements: That the calculation of principles-based reserves should ignore federal ...- Authors: Edward Robbins
- Date: Oct 2006
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; 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
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Tax Parity For Individual Life Insurance Products
Tax Parity For Individual Life Insurance Products This discussion looked at defining tax parity between mutual companies and stock companies as well as the consequences of failure to achieve tax ...- Authors: Peter F Chapman, Douglas N Hertz, Neal N Stanley, James B Dox
- Date: May 1982
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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An Approach to Reserves for Term Insurance Conversion Rights
An Approach to Reserves for Term Insurance Conversion Rights The paper sets forth a procedure, based on actual experience, for determining extra life insurance reserves for term insurance ...- Authors: John M Boermeester, William H Bowman, Claude Y Paquin, Harry Ploss, Paul E Sarnoff
- Date: Oct 1975
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Mathematical Analysis of Phase 1 and Phase 2 of The Life Insurance Company Income Tax Act of 1959
Mathematical Analysis of Phase 1 and Phase 2 of The Life Insurance Company Income Tax Act of 1959 The purpose of this paper is to set forth a mathematical technique which in the author's ...- Authors: Quincy S Abbot, H Edward Harland, J Stanley Hill, Russell R Jensen, Joseph C Noback, Robert C Tookey, Harry D. Garber, John C Fraser
- Date: Apr 1962
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Modeling & Statistical Methods; Public Policy
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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 the Federal Income Tax FIT treatment of reserves historically. Then it describes ...- 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
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Calculation of Tax Expense in a Principles-Based Reserves Environment
Calculation of Tax Expense in a Principles-Based Reserves Environment Addresses the question: “If it is accepted that reserves should be pre-tax, why should required capital be post-tax?” Taxes= ...- Authors: Edward Robbins
- Date: Feb 2008
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD?
DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD? The article discusses the practical impact of recently Rev. Rul. 2014-7, which modified and supercedes Rev. Rul. 2007-54 by republishing the ...- Authors: Susan Hotine
- Date: May 2014
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting