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The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance
INsUraNCE? By Benjamin J. Yahr and Christian DesRochers S ection 7702 imposes two requirements that a contract ... section 7702 was enacted. Standards limiting the mortality and interest assumptions per- mitted in computation ...- Authors: Christian J DesRochers, Benjamin J. Yahr
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Universal Life Update
addition, Bob is President of Maccabees Life and Annuity Company, which is a stock subsidiary formed primarily ... and hope to maintain it through adjustment of mortality and investment income charges over the long run ...- Authors: Christian J DesRochers, Robert D Hogue, Application Administrator, R Stephen Radcliffe
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance>Universal life
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From the Editor: To Our Readers
TIMES MAY 2013 By Christian DesRochers T I M E S Published by the Taxation Section Council of the ... products, the interest earned on life insurance and annuity products is not taxable to the policyholder until ...- Authors: Christian J DesRochers
- Date: May 2013
- Publication Name: Taxing Times
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Failed Contracts Under Internal Revenue Code, Section 7702
be retested under Section 7702. As the current mortality is the 1980 CSO, it doesn't work so well if it's ... distribution under a life insurance contract, an annuity contract, a pension plan contract. These withholding ...- 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
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Insurance Transfer Pricing: Issues For Life Reinsurance Transactions
under comparable circumstances.8 In principle, the U.S. rules are very similar to the OECD Guidelines; ... deductions, or other items inappropriately among U.S. and foreign related persons,” and that “foreign ...- Authors: Christian J DesRochers
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Reinsurance
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From The Editor - In This Issue
TIMES FEBrUarY 2012 By Christian DesRochers T I m E s Published by the Taxation section Council of the ... unborrowed policy cash values on life insurance and annuity contracts. Under the proposal, the exception for ...- Authors: Christian J DesRochers
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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A Conversation About IFRS
as well as the developments in both statutory, U.S. GAAP and IFRS accounting, have made it more difficult ... allowed and required, whether it be in choosing mortality assumptions, discount rates, policyholder behavior ...- Authors: Christian J DesRochers, Craig Pichette, Peter Winslow
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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T3 – Taxing Times Tidbits
distributed. At the time of the transfer in December 2000, the policy had an account value of $1.368 million ... appropriate rate.’ See TAM 200038008 (June 13, 2000) and TAM 200339049 (Aug. 20, 2002).” Second, in ...- Authors: Christian J DesRochers, Susan Hotine, Peter Winslow
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Product Design And Marketing Under Section 7702A
insurance. In that meeting I asked anyone who owned an annuity to please stand up or raise his hand. Nobody in ... a policy. It was a thing called a New Century Annuity where we issued 100 annuities instead of one. It ...- Authors: Application Administrator, Christian J DesRochers, R Richard Retticker
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy
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From the Editor -- To Our Readers
TIMES mAY 2012 By Christian DesRochers T I m E s Published by the Taxation section Council of the ... well as the treatment of qualified longevity annuity contracts under the Required Minimum Distribution ...- Authors: Christian J DesRochers
- Date: May 2012
- Publication Name: Taxing Times