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  • What’s on the Shelf? A Proposal to Tax the Inside Buildup
    What’s on the Shelf? A Proposal to Tax the Inside Buildup This article is a discussion of the proposal to tax the inside build-up in life insurance policies and the consequences if it were to be ...

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    • Authors: Brian King
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Federal Income Tax Impact On Product Design And Cost
    Federal Income Tax Impact On Product Design And Cost Presented at April 1985 April Meeting. This session discussed: Annuities, Non-participating life products, Participating life products, ...

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    • Authors: Jay Jaffe, Hsien-Ming K Keh, Andrew M Kerstein, Sidney A LeBlanc, Randall Mire
    • Date: Apr 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Pricing - Annuities; Life Insurance>Pricing - Life Insurance; Public Policy
  • Federal Tax Issues Under the 2001 CSO Mortality Tables
    Federal Tax Issues Under the 2001 CSO Mortality Tables Federal Tax Issues Under the 2001 CSO Mortality Tables Life reserves;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 9132 3/1/ ...

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    • Authors: Application Administrator, John J Spina
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
  • What's New and Exciting in Insurance Product Taxation?
    What's New and Exciting in Insurance Product Taxation? This presentation is a panel discussion, session 46PD, from the 2004 Spring Meeting of the Society of Actuaries, held June 14-15 in ...

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    • Authors: Application Administrator, Douglas N Hertz, Brian King
    • Date: Jun 2004
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance; 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
  • Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures
    Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures This article discusses a new procedure for correcting inadvertent failures to satisfy the diversification requirements ...

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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
  • Guidance Released on COLI Best Practice Rules
    Guidance Released on COLI Best Practice Rules A brief overview of the rules for corporate owned life insurance in section 101j and then summarizes the guidance contained in the IRS notice. Death ...

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    • Authors: Application Administrator, Bryan W Keene, Joel Winston Mann
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Taxation for M&A and Reinsurance, Part 2: Product Considerations
    Taxation for M&A and Reinsurance, Part 2: Product Considerations The article focuses on the policyholder tax considerations specific to various types of contracts sold by life insurance ...

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    • Authors: Jeffrey Stabach, Brian King, Philip Ferrari
    • Date: Dec 2020
    • Competency: Results-Oriented Solutions
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap
    Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap Actuary/accountant/tax attorney dialogue on recent guidance issued regarding treatment of deficiency ...

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    • Authors: Edward Robbins, Mark Smith, Peter Winslow
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Reserves - Life Insurance; Public Policy
  • United States Life Insurance Tax Law
    United States Life Insurance Tax Law Presented at June 1985 Spring Meeting. Discusses tax changes, company impact including reserve issues, product impact, and reinsurance. Life reinsurance; ...

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    • Authors: Julian J Dukacz, Allan D Greenberg, Randall Mire, Dennis Van Mieghen
    • Date: Jun 1985
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance; Public Policy