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Separate Account Products in the U.S. and Canada: Comparing Their Design, Regulation, and Taxation
Separate Account Products in the U.S. and Canada: Comparing Their Design, Regulation, and Taxation The panelists from this session at the June 2000 meeting of the Society of Actuaries in San ...- Authors: Application Administrator, Christian J DesRochers, Philip Friedlan
- Date: Jun 2000
- 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: Public Policy; Public Policy
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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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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 a life insurance contract is the cash surrender value. However, when it comes to life ...- 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
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IRS Provides Relief for Late Rollovers with New Self-Certificate
IRS Provides Relief for Late Rollovers with New Self-Certificate This article discusses the self-certification procedure for late rollover contributions established by the IRS in Revenue ...- Authors: Michael Byro
- Date: Feb 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Public Policy
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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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Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap
Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap Actuary/accountant/tax attorney dialogue on recent guidance issued regarding treatment of deficiency ...- Authors: Edward Robbins, Mark Smith, Peter Winslow
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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Tracking the Flow of Money in a Life Insurance Policy to Compute Cost Basis and Distributions
Tracking the Flow of Money in a Life Insurance Policy to Compute Cost Basis and Distributions How including the intent and rationale of the tax law in system specifications can lead to better ...- Authors: Scott Koehler
- Date: Oct 2017
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Best practices; Public Policy; Technology & Applications>Software