Description: Discussion of the establishment of deferred tax assets or liabilities under Statutory codification

Description: From the 1985 Valuation Actuary Symposium. A discussion of the principles that should be part of a life insurance valuation. Also discussion of emerging actuarial professional standards of practice and regulatory requirements with respect to methodology for assessing reserve adequacy.

Description: Changes to AG 43 and what that might mean for tax purposes. Also, summary of IRS Notice 2016-63 (provides safe harbor tax guidance on use of 2017 CSO tables).

Description: December 2015 issue of The Financial Reporter

Description: This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The panelists discuss strategies employed in Canada and the United States to restructure life insurance costs. They discuss levelized commissions and commission financing, joint ventures and reinsurance, ‘sale’ of strain and loads, statutory liability review, and the effect of tax law changes, including the ‘DAC tax.’ Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 4B.

Description: The article highlights key considerations as companies begin to reserve for their IUL products under PBR.

Description: From the 1986 Valuation Actuary Symposium, held in Washington DC in October 1986 Discussion of emerging practice and regulations of the NAIC and New York Insurance Department with respect to requirements placed on the methods and assumptions used by the valuation actuary in producing the support for the Actuarial Opinion as to the adequacy of reserves for life insurance companies

Description: Summarizes the Association of Insurance and Financial Analysts report on Life Insurance Earnings Adjustment, which was prompte by recognition of the need for a standard, reliable method for adjusting statutory earnings to provide a better indication of the true earnings of a life insurer.

Description: From a session at the 2001 Valuation Actuary Symposium, held in Lake Buena Vista, Florida, November 29-30, 2001 Panel discussion overview of current risk-based capital RBC requirements of life insurers, as well as insight into topical issues and potential changes to RBC. Items covered include: • Recap of RBC law and RBC calculation rules • Tax impact on the factors • Common stock issue • C-3 testing • Proposed C-3 testing for Variable Annuity Guaranteed Living Benefits VAGLB • Liquidity risk issue

Description: From a teaching session at the 2001 Valuation Actuary Symposium, held in Lake Buena Vista, Florida, November 29-30, 2001 Discussion of the requirements under statutory codification that are of interest to actuaries. Topics included: • Policy classification • Deferred taxes • Accident and health issues • Disclosure • State differences • Implementation issues