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Employer Sponsored Individual Life Insurance
agent to sell small insurance policies across the table to the average blue collar worker. Employer sponsored ... small case market and a higher premium term and annuity combination which we make available to the higher ...- Authors: Gabriel G Cillie, Christian J DesRochers, J Tyler Lee, William J Taylor
- Date: Apr 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance
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The Definition of Life Insurance under Section 7702 of the Internal Revenue Code
a single premium life insurance policy and an annuity contract had been purchased simultaneously. The ... INTERNAL REVENUE CODE In August 1980, a term and annuity combination was found not to be eligible for life ...- Authors: Christian J DesRochers
- Date: Oct 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Life Insurance
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Note from the Editor
TIMES SUPPLEMENT may 2012 By Brian G. King T I m E S Published by the Taxation Section Council of the ... article which looks at a shelf proposal, developed a s a collaborative effort by aca- demics, to raise revenue ...- Authors: Christian J DesRochers
- Date: May 2012
- Publication Name: Taxing Times
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From the Editor – Guidance Matters
From the Editor – Guidance Matters A discussion of the Treasury’s Priority Guidance Plan for ... – Guidance Matters A discussion of the Treasury’s Priority Guidance Plan for the year July 2010 through ...- Authors: Christian J DesRochers
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting
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Impact of Federal Income Taxes on Product Design
an annuity contract for a life contract. Yon can give away your life contract and get an annuity. Those ... generally available. You cannot generally give away an annuity and get a life contract. If you could do that, ...- Authors: Application Administrator, Christian J DesRochers, David J Bohl
- Date: May 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance>Pricing - Life Insurance
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Tax Uncertainty Swirls Around Principles-Based Reserves
Tax Uncertainty Swirls Around Principles-Based Reserves Author discusses the treatment of ... under the tax code in determining a life insurer's taxable income, and what challenges are ahead in the ...- Authors: Christian J DesRochers
- Date: Nov 2007
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Administration of the "Material Change" Rules: Meeting the Challenge
are taxed under rules that generally apply to annuity contracts (i.e., income is distributed before ... not explicitly impose a statutory limit on the mortality or expense assumptions to be used in the determination ...- Authors: Christian J DesRochers, Brian King
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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The Actuary
a c tu a ry ju n e 2 0 0 4 33 l e t t e r s t o t h e e d i t o r Regarding the April editorial ... population in either status, differ- ence in mortality rates and other factors. Further, the range shown ...- 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
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The Driving Force Behind Participating - Universal Life - Nonguaranteed Element Product Development
CHRISTIAN J. DESROCHERS PHILIP K. POLKINGHORN LINDA S. STRECK Recorder: MARK A. TULLIS A panel of experts ... commodities, both in the life insurance area, and the annuity area. I think there's a couple of reasons for this ...- 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
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Pricing On A Unisex Basis - Considerations
that no insurance policy may use a sex distinct table as the basis for the classification of a resident ... nonforfeiture benefits, for cash values, guaranteed mortality charges; all products must use the same gender ...- 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