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  • To Our Readers
    To Our Readers Overview of articles in the October 2013 issue of TAXING TIMES. Taxes=Taxation;Internal Revenue Service=IRS;Life reserves;Deficiency reserves 6442451615 10/1/2013 12:00:00 AM ...

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    • Authors: Christian J DesRochers
    • Date: Oct 2013
    • Competency: Leadership>Thought leadership; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Determining the Value of a LifeInsurance Contract: RevenueProcedure 2005-25
    Determining the Value of a LifeInsurance Contract: RevenueProcedure 2005-25 To most observers, the value of a life insurance contract is the cash surrender value. However, when it comes to life ...

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    • Authors: Christian J DesRochers
    • Date: Dec 2005
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • From the Editor – Guidance Matters
    From the Editor – Guidance Matters A discussion of the Treasury’s Priority Guidance Plan for the year July 2010 through June 2011. Taxes=Taxation; 19965 5/1/2011 12:00:00 AM ...

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    • Authors: Christian J DesRochers
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting
  • From The Editor - In This Issue
    From The Editor - In This Issue The Taxing Times editor discusses what is in the current issue as well as Obama adminstration tax proposals affecting the insurance industry such as notification ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Strategic Product Development
    Strategic Product Development 1992 SOA Regional Meeting, Anaheim. The purpose of this session was to examine the current state of the art in product development in 1992. Topics discussed ...

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    • Authors: Christian J DesRochers, Isadore Jermyn, Timothy Pfeifer, Mark A Tullis
    • Date: Jun 1992
    • Competency: Strategic Insight and Integration
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance>Pricing - Life Insurance
  • Revolution in Technology
    Revolution in Technology 1992 SOA Annual Meeting, Washington, D.C. This session discussion is about technological advances. Topics discussed: 1. The exponential growth in power of ...

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    • Authors: Christian J DesRochers, Thomas Marra, George Gilder
    • Date: Oct 1992
    • Competency: Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Global Perspectives; Public Policy; Technology & Applications
  • Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves
    Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves This paper describes the Federal Income Tax FIT treatment of reserves historically. Then it describes ...

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    • Authors: Christian J DesRochers, Douglas N Hertz
    • Date: May 2007
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • A Conversation About IFRS
    A Conversation About IFRS A roundtable discussion of the new international accounting standards and the possible implications for all insurers. Accounting standards;International Accounting ...

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    • 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]
  • From the Editor – In This Issue
    From the Editor – In This Issue Editor highlights three of the issue's articles and gives thanks to the departing assistant editor. 4294989082 9/1/2011 12:00:00 AM ...

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    • Authors: Christian J DesRochers
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Universal Life Update
    Universal Life Update This session at the 1982 Society of Actuaries Orlando Spring Meeting offers an update on universal life with respect to product design, pricing, marketing and other issues, ...

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    • 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