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  • Supplement to Life Insurance and Modified Endowments, Under Internal Revenue Code Sections 7702 and 7702A
    ACCELERATED DEATH BENEFITS AND LONG-TERM CARE RIDERS..... 49 Long-Term Care Riders (LTC) and Critical Illness ... example, of charges imposed to pay for a long- term-care (LTC) insurance accelerated benefits rider. Hence ...

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    • Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Brian A King
    • Date: Jan 2008
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Life Insurance; Public Policy
  • The Driving Force Behind Participating - Universal Life - Nonguaranteed Element Product Development
    that we don't offer: disability income, long-term care, that sort of thing. We offer other companies' products ... elements, but other elements of service and taking care of themselves, and you feel that the job is largely ...

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    • Authors: Christian J DesRochers, Philip Polkinghorn, Linda S Streck, Mark A Tullis
    • Date: May 1994
    • Competency: Strategic Insight and Integration
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance; Life Insurance>Pricing - Life Insurance; Life Insurance>Universal life
  • 2001 CSO Table
    Let me give you a little background on why we care about this with respect to 7702 and 7702A. Originally ... software providers that have to scramble a bit to take care of that. Chart 1 shows as we go out, as the ...

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    • Authors: Christian J DesRochers, Michael Palace
    • Date: Sep 2004
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Life Insurance
  • Assessing the Transfer of Risk: An Actuarial Perspective
    Assessing the Transfer of Risk: An Actuarial Perspective This article discusses risk transfer and ... Paper states that the ERD test overcomes the primary shortcomings of the 10-10 test, in that it (1) ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; Finance & Investments>Value at risk - Finance & Investments; Reinsurance
  • Taxing Times, September 2007, Volume 3, Issue No. 3
    the Tax Law.” Most actuaries are aware of the primary actuarial elements of the U.S. federal tax law; ... deduction for dividends received).3 While the primary reason for proration under the 1959 Act was to ...

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    • Authors: Christian J DesRochers, Leslie Chapman, Brian King, Kory Olsen, Susan Hotine, Peter Winslow, Thomas Gibbons
    • Date: Sep 2007
    • Publication Name: Taxing Times
  • Pricing On A Unisex Basis - Considerations
    the schedule of charges changes. Now, why do we care about the definition for renewal by agreement? It ... legislature who was very much pro-unisex, did not care what arguments you used. It was an equal opportunity ...

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    • Authors: Christian J DesRochers, Barbara Lautzenheiser, Klaus Shigley
    • Date: May 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance>Pricing - Life Insurance; Public Policy
  • 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 ... limited taxing powers in that they're limited to direct taxation in the provinces. Both the provinces ...

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    • 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
  • Taxing Times, May 2005, Volume 1, Issue No. 1
    Taxing Times, May 2005, Volume 1, Issue No. 1 Full version of Taxing Times, May 2005, Volume ... can enjoy rewarding careers. It is one of our primary mission objec- tives to encourage the development ...

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    • Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Edward Robbins, Brian King, Craig R Springfield, Tom Quinn, Susan Hotine, Peter Winslow, Joseph F McKeever
    • Date: May 2005
    • Publication Name: Taxing Times
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