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  • Universal Life
    Universal Life This session from the 1983 SOA Spring Meeting discusses universal life including examining new product designs, administrative issues and regulatory and tax issues. Product ...

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    • Authors: William Carroll, Daniel Case, Christian J DesRochers, Harold B Leff, James Robinson
    • Date: Apr 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance>Universal life
  • Failed Contracts Under Internal Revenue Code, Section 7702
    Failed Contracts Under Internal Revenue Code, Section 7702 This session from the 1995 SOA Boston Meeting addresses the consequences of a contract or a group of contracts failing to comply with ...

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    • Authors: Application Administrator, Christian J DesRochers
    • Date: Oct 1995
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance; Public Policy
  • Deferred Annuities
    Deferred Annuities This session discussion: Product design, Risks and how to deal with them, Special features, Valuation considerations, Investment strategy, Regulatory developments. Annuity ...

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    • Authors: Arthur V Anderson, Christian J DesRochers, Donna Claire, Application Administrator, Paul H LeFevre
    • Date: Apr 1985
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities
  • Inside the IRS: An Interview with William J. Wilkins
    Inside the IRS: An Interview with William J. Wilkins An interview with William J. Wilkins, Chief Counsel for the Internal Revenue Service and the Assistant General Counsel in the Department of ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Small Talk Newsletter, May 1998, Issue No. 11.
    Small Talk Newsletter, May 1998, Issue No. 11. Full version of Small Talk Newsletter, May 1998, Issue No. 11. 26293 5/1/1998 12:00:00 AM ...

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    • Authors: Christian J DesRochers, Jerry Enoch, Anson Glacy, R Thomas Herget, Norman E Hill, Paul J Sulek, James Thompson, Thomas P Tierney, Teri Geske, DALE ALLEN HALL, JOHN WADE, D A D'Annunzio, Joel Lantzman
    • Date: May 1998
    • Publication Name: Small Talk
  • Small Talk Newsletter, September 1999, Issue No. 14
    Small Talk Newsletter, September 1999, Issue No. 14 Full version of Small Talk Newsletter, September 1999, Issue No. 14. 26295 9/1/1999 12:00:00 AM ...

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    • 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
  • Treading Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves
    Treading Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves A change in the way in which statutory life insurance and annuity reserves are determined in the United ...

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    • 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
  • Small Talk Newsletter, November 2007, Issue No. 29
    Small Talk Newsletter, November 2007, Issue No. 29 Full version of Small Talk Newsletter, November 2007, Issue No. 29. 26309 11/1/2007 12:00:00 AM ...

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    • Authors: Mark Birdsall, Christian J DesRochers, Norman E Hill, Terry Long, James Thompson, Donald Walker, Steven Siegel, ADAM ALLEN WHITE, Meg Weber, Jeffrey B Norris
    • Date: Nov 2007
    • Publication Name: Small Talk
  • X-Rated Reserves: AXXX and XXX
    X-Rated Reserves: AXXX and XXX Discusses the federal income tax aspects of reserves for term and secondary-guarantee UL, as regulated by XXX and AXXX. Secondary guarantees;Taxes=Taxation;Term ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Secondary guarantees; Life Insurance>Term life
  • The Actuary
    The Actuary Full version of The Actuary Newsletter Volume 38, Number 6, June 2004 27192 6/1/2004 12:00:00 AM ...

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    • 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