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  • How Are Tax Reserves for VAGLB Determined for Pre-2010 Contracts?
    How Are Tax Reserves for VAGLB Determined for Pre-2010 Contracts? Discusses the problem with the ... that were issued prior to December 31, 2009. Annuity reserves;Guaranteed living benefits=GLB;Variable ...

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    • Authors: Michael LeBoeuf, Peter Winslow
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities
  • Canadian Corner: Part I. Segregated Funds—“No Loss” Proposition
    continued from page 10 interest, persistency, and mortality. However, this may not be achievable on all plans ... results but cannot be the only solution. vice Michael S. Taht, FSA, is with Tillinghast-Reduced distribution ...

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    • Authors: Boris Brizeli
    • Date: Jun 1998
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Product Matters!
    • Topics: Annuities>Variable annuities
  • Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures
    Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures This article discusses ... diversification requirements applicable to variable annuity and life insurance contracts under section 817h ...

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    • Authors: Bryan W Keene, Joseph F McKeever
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Life Insurance; Public Policy
  • ACLI Update
    ACLI Update Changes to AG 43 and what that might mean for tax purposes. Also, summary of ... guidance on use of 2017 CSO tables). PBR;Taxes;Annuity reserves;Life reserves;Taxes=Taxation;Tax accounting ...

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    • Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Influence decisions
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Tax Aspects of VA CARVM aka Actuarial Guideline XLIII
    Tax Aspects of VA CARVM aka Actuarial Guideline XLIII This article provides the reader ... planning under the new required methodology. Annuity reserves;Assumptions;Principles-based reserves=PBR;Statutory ...

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    • Authors: Edward Robbins, Michael LeBoeuf, Victor Akin
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting
  • Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII
    Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII A discussion ... variable annuities under Actuarial Guideline 43. Annuity reserves;Internal Revenue Service=IRS;Statutory ...

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    • Authors: Peter Winslow
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting
  • AG43 Case Study Results - Alternative Scenario Sets
    Risk Based Capital results for a sample variable annuity block of business. The valuations were performed ... utilizing alternative economic scenario sets. Annuity reserves;Risk-based capital=RBC; 9277 9/1/2009 ...

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    • Authors: John Froehle
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Variable annuities
  • AG 43: Which Reserves Will Dominate? Standard Scenario Or Stochastic
    newly adopted actuarial guideline for variable annuity reserving which is principles-based. It requires ... dominate and for others the stochastic one does. Annuity reserves;Deterministic models;Principles-based ...

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    • Authors: Yuhong Xue
    • Date: Jun 2010
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Fair value accounting
  • Risk and Opportunity: China Variable Annuities Seminar
    Risk and Opportunity: China Variable Annuities Seminar Discusses a one day seminar in Shanghai, ... China Regional Committee on variable annuities. Annuity valuation;Enterprise risk management=ERM;Marketing ...

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    • Authors: Genghui Wu
    • Date: Jan 2012
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: International News
    • Topics: Annuities>Variable annuities
  • On the Importance of Hedging Dynamic Lapses in Variable Annuities
    threshold is ex- pressed relative to the guaran- tee G. Table 1 shows that the money, the policyholder has ... ipating insurers followed this Variable annuities (U.S.) and segregated funds (Canada) are life insur- ance ...

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    • Date: Aug 2015
    • Competency: Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Risks & Rewards
    • Topics: Annuities>Variable annuities; Finance & Investments>Asset liability management