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Federal Income Tax: United States
eoinsurance 3. Other current tax developments MR. RICHARD S. BDBERTSC_: We have put together a blue-ribbon panel ... made clear that excess interest credited to the annuity holder is not a dividend to the policyholder for ...- Authors: William B Harman, Richard Minck, Richard S Robertson
- Date: Oct 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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Reinsurance Tax Issues
ceding company was writing single premium immediate annuity business and incurring upfront expenses for commissions ... examples; however, they still give a realistic result. Table 1 is a scenario where the reinsurer is in a regular ...- Authors: Gordon K Dowsley, Stephen C Eldridge, Arthur C Schneider, Melville J Young, Ronald Albert
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Reinsurance
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Federal Taxation - An Update
program which is gaining substantially in popularity, ±s cafeteria or flexible benefit plans. Under these types ... a stated period of time. In the Senate there is S 1227, entitled 5ingle Employer Pension Plan Termination ...- Authors: John H Elken, Gregory William Hintz, Sidney A LeBlanc, Michael J Mahoney, John Palmer
- Date: Oct 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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New Tax Developments, Audit Issues And Alternate Minimum Tax
J. SCHREINER: I have been asked to report on new U.S. tax developments for life insurance companies. Frankly ... replacements for the 1964 Commisioners Disability Table (CDT) or individual disability income insurance ...- Authors: Stephen C Eldridge, Charles D Friedstat, William J Schreiner, Linda L Wein, E P Baker
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Alternative Minimum Tax
depreciation can be either positive or negative. (See Table 1.) The next three are all earnings and profits ... ownership again are only positive adjustments. TABLE 1 Section 56(g) 4 Adjustments for the ACE Calculation ...- Authors: Bruce Bengtson, William J Schreiner, Martin P Chotiner, Alan Kunkel
- Date: Jun 1990
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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Individual Life Insurance
lower cost could be passed on to Ehe con- sumer. Mortality factors recognized smokers, preferred risks, and ... attempt to recognize further improvements in mortality, by assuming that the current trend will continue ...- Authors: William Britton, Paul J Overberg, Marjorie Rosenberg, Jesse M Schwartz, Lawrence Silkes
- Date: Apr 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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AMT - Impact On Mutual Companies
back insurance inside buildup of life insurance annuity contacts, In addition, if you have an exchange ... value. If your reserves are based on Section 807 mortality tables and interest rates, then it would not be ...- Authors: Lester A Edelstein, James Reiskytl, Harvey Blitz, Michael M Oleske
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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Impact of Federal Income Tax on Financial Management
ADNEY* THOMAS F. CONROY** HARRY D. GARBER RICHARD S. MILLER Recorder: DAVID C. ZIIvlMERLI o Implications ... practice before the U.S. Supreme Court, the Court of Appeals for the Federal Circuit, the U.S. Claims Court ...- Authors: Application Administrator, Richard S Miller, Virgil Wagner, David Zimmerli, Thomas F Conroy, Harry D. Garber
- Date: May 1987
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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Alternative Minimum Tax
in Boston, Massachusetts. 1053 OPEN FORUM Table 1 compares the structural outline of the AMT calculation ... components: the BURP adjustment and the ACE adjustment. TABLE 1 AMTI Calculation Structural Outline Pre-1990 ...- Authors: David L Olmsted, William J Schreiner, Jonathan C Chapman
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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Minimum Funding Requirements And Maximum Deductible Limits
just use that rate, or do you have to find the mortality and interest for your postretirement assumptions ... have a plant closing, would you be able to buy an annuity from an insurance company, and if so, what would ...- Authors: Jeffrey Groves, Margaret Wood-Duggan
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Funding