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Internal Rate of Return as an Evaluator of Tax-Planning Strategies
ample, the inclusion in a single-premium deferred annuity of a conservative "bail-out" provision that would ... surplus-rich company. Table 1 illustrates the concept using the deferred annuity referred to in Section ...- Authors: Kenneth LaSorella, Edward Robbins
- Date: Oct 1992
- Competency: Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting
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GAAP/Purchase GAAP Issues
immediate annuities (SPIAs) that have significant mortality risks. So they're classified under FAS 60 and ... reserve with current best-estimate assumptions for mortality, administrative expenses, and interest (which ...- Authors: J Duran, Charles D Friedstat, Daniel J Kunesh, Edward Robbins
- Date: Jan 1996
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Calculation of Tax Expense in a Principles-Based Reserves Environment
integrity.”1 Assume a 35 percent tax rate. Definitions R(s) z Statutory reserve, end of year z, pre-tax ... respect to this item is thus equal to (.35)*[ R(s) z –R(t) z ] at end of year z, assuming full ...- Authors: Edward Robbins
- Date: Feb 2008
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Health Insurance Tax Reserves
applicable. For annuities, it says to use Commissioners Annuity Reserve Valuation Method (CARVM) where applicable ... called "other life," and if your company combines annuity or any life product with what's considered a guaranteed ...- Authors: Joseph Michel, Edward Robbins, Charles J Auer, Richard J Burness
- Date: Apr 1992
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Health & Disability>Health insurance
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International Valuation - Coming Soon to a Country Near You
International Valuation - Coming Soon to a Country Near You 1999 SOA Annual Meeting, San ... several organizations to craft the next century's insurance valuation framework, and how these efforts ...- Authors: Arnold Dicke, Sam Gutterman, Edward Robbins, Walter Rugland, Shirley Hwei-Chung Shao
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Global Perspectives
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GAAP for Mutuals - Current Status
They finally settled on a net level reserve with mortality assumptions equal to the guarantees in the policy ... final reserve was the net level premium using the mortality guarantees, the guaranteed interest rate, no lapse ...- Authors: Application Administrator, Charles D Friedstat, Mark Hopfinger, Edward Robbins
- Date: Jun 1996
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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A Relatively Favorable Ruling from the IRS on Treatment of Term Riders
section 7702(f )(5)? Or, can a company use the mortality table applicable to the base policy in determin- ... when the computational limit for mortality and “other than mortality charges” for qualified additional ...- Authors: Edward Robbins
- Date: Jun 2005
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Life Insurance; Public Policy
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What does "Prevailing Interpretation of the States" Mean?
What does "Prevailing Interpretation of the States" Mean? The article deals ... issued by the IRS. It basically states the author's opinion that, although the conclusion was correct ...- Authors: Edward Robbins
- Date: Feb 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Confessions Of A Seminarian
Confessions Of A Seminarian This article describes the author's impressions from ... Seminarian This article describes the author's impressions from attending a 5-week actuarial educational ...- Authors: Edward Robbins
- Date: Dec 1971
- Competency: Leadership>Professional network leverage
- Publication Name: The Actuary Magazine
- Topics: Actuarial Profession>Professional development
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Recent Developments in Statutory Deferred Tax Accounting Guidance for Life Insurers
Recent Developments in Statutory Deferred Tax Accounting Guidance for Life Insurers A ... 101, and some examples of the effects of SSAP 101’s admissibility test on regulatory capital. ;; Taxes=Taxation ...- Authors: Edward Robbins, Craig Pichette
- Date: Oct 2012
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Taxing Times