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  • ACLI Update
    ACLI Update Changes to AG 43 and what that might mean for tax purposes. Also, summary of IRS Notice 2016-63 (provides safe harbor tax guidance on use of 2017 CSO tables). PBR;Taxes;Annuity ...

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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
  • Changes to the Computation of Tax Reserves under P.L. 115-97
    Changes to the Computation of Tax Reserves under P.L. 115-97 The article describes changes to the computation of tax reserves as a result of the Tax Cuts and Jobs Act. Tax accounting;Taxation; ...

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    • Authors: Jeffrey Stabach, Kristin R Norberg
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance>Reserves - Life Insurance
  • Annuity for the Life Expectancy
    Annuity for the Life Expectancy The author offers his proof that an annuity for the life expectancy exceeds a life annuity. Annuity valuation;Life expectancy; 7890 4/1/1985 12:00:00 AM ...

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    • Authors: Robert Brown
    • Date: Apr 1985
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Annuities
  • NAIC Adopts Annuity Table Test
    NAIC Adopts Annuity Table Test Article from The Actuary, May 1985 – Volume No. 19, Issue No. 5 that discusses the NAIC adoption, for future use, of two tests of continued adequacy of the 1983 ...

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    • Authors: Robert J Johansen
    • Date: May 1985
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Annuities
  • Deferred Annuity Impacts of New Brazilian Mortality Tables
    Deferred Annuity Impacts of New Brazilian Mortality Tables This article examines the development of the new Brazilian annuitant mortality table, and explores the current and future effects of ...

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    • Authors: Michael W Witt, Celina Costa Silva, Geraldo Mello Jr
    • Date: Aug 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: International News
    • Topics: Annuities>Policyholder behavior - Annuities
  • A Note on Annuities Payable at a Different Frequency than Interest is Compounded
    A Note on Annuities Payable at a Different Frequency than Interest is Compounded This paper proves the formula representing the present value of an annuity of 1 per year payable m times per year ...

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    • Authors: Gordon E Klein
    • Date: Jan 1994
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Actuarial Research Clearing House
    • Topics: Annuities
  • Rev. Proc. 2006-13: Valuation ofDeferred Annuities in Roth IRAConversions
    Rev. Proc. 2006-13: Valuation ofDeferred Annuities in Roth IRAConversions Recent guidance in the form of Rev. Proc. 2006- 13 provides a general safe harbor for the fair market value of a ...

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    • Authors: Douglas N Hertz
    • Date: May 2006
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Annuities>Individual annuities; Pensions & Retirement; Public Policy
  • Note from the Editor
    Note from the Editor Welcomes readers to the special supplement which takes a comprehensive look at Actuarial Guideline 43 VA CARVM. Annuity reserves; 11609 2/1/2010 12:00:00 AM ...

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    • Authors: Brian King
    • Date: Feb 2010
    • Competency: Communication
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional associations; Annuities>Variable annuities
  • LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years
    LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years This article Provides a description of an IRS Directive that provides a safe harbor tax reporting position for computing ...

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    • Authors: Samuel A Mitchell, Arthur C Schneider
    • Date: Mar 2019
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Guaranteed living benefits; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees
  • Why Write Variable Products When You Can Put the Money Directly into the Stock Market?
    Why Write Variable Products When You Can Put the Money Directly into the Stock Market? Why Write Variable Products When You Can Put the Money Directly into the Stock Market? Assumptions;Capital ...

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    • Authors: David Ingram, Stuart Silverman
    • Date: Oct 2003
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Risks & Rewards
    • Topics: Annuities>Variable annuities; Finance & Investments