51
-
60
of
1850
results (0.39 seconds)
Sort By:
-
Health Insurance Financial Reporting Issues
Health Insurance Financial Reporting Issues Presented at May 1985 Spring Meeting. Discusses current financial reporting topics related to both group and individual health insurance, including: ...- Authors: William L Bogardus, Robert Ruderman, Timothy J Tongson, Ronald M Wolf
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Health & Disability>Health insurance
-
Debate On The Role Of The Valuation Actuary
Debate On The Role Of The Valuation Actuary Presented at May 1985 Spring Meeting. This session debates the following resolution - resolved: the actuary should be required to express an opinion ...- Authors: Robin B Leckie, R Stephen Radcliffe, Jeffrey Schlinsog, Robert Shapiro, Tim Jenkins
- Date: May 1985
- Competency: Professional Values>Public interest representation
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Statutory accounting
-
IRS Rules on New BOLI Arrangement
IRS Rules on New BOLI Arrangement This article discusses the ruling on the new BOLI arrangement and addresses three aspects of the tax treatment of the arrangement: (1) the LLC’s taxation as a ...- Authors: John Adney, Bryan W Keene
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
Foreign Insurance Subsidiaries' Reserve Amounts May Be Used to Determine Foreign Personal Holding Company Income
Foreign Insurance Subsidiaries' Reserve Amounts May Be Used to Determine Foreign Personal Holding Company Income A discussion of the ramifications, facts and rules associated with loss ...- Authors: Kevin Owens
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
Session 007: Medicare Part D Accruals: Modeling and Financial Considerations
Session 007: Medicare Part D Accruals: Modeling and Financial Considerations After the bid process, desk review, rebate reallocation, an “enjoyable” audit, and open enrollment; the Medicare plan ...- Authors: Samuel Bennett, Adrian L Clark, Jonathan Hendrickson
- Date: May 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Statutory accounting; Health & Disability>Health insurance
-
Session 063: Global Pension Accounting: Comparison and Critical Review
Session 063: Global Pension Accounting: Comparison and Critical Review Pension accounting standards continue to evolve across the globe with objectives, methods and assumptions varying, sometimes ...- Authors: Cindy Fraterrigo, Timothy Geddes, Brienne Wyllie
- Date: Jan 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Pensions & Retirement; Pensions & Retirement>Pension accounting
-
Session 55 - PBR Implementation: Lessons Learned
Session 55 - PBR Implementation: Lessons Learned This session will cover lessons learned during the course of implementing PBR by the panelists. It will focus on areas that were difficult to ...- Authors: Dayuan Mao, Carrie Kelley
- Date: Aug 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
-
FAS No. 97 Brings Sweeping Changes
FAS No. 97 Brings Sweeping Changes FASB's Statement of Financial Accounting Standards No. 97 contains wide-sweeping changes to the preparation of GAAP financials for insurance companies.- Authors: Mark Evans
- Date: Jul 1988
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
-
Measuring Interest Rate Spread
Measuring Interest Rate Spread The Actuary Vol. 22, No. 2. This article discusses how the the choice of basis for measuring Interest Rate Spread impacts pricing and accounting for interest ...- Authors: Selig Ehrlich
- Date: Feb 1988
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Annuities>Pricing - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Pricing - Life Insurance
-
IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes
IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes In TAM 201149021, the Internal Revenue Service (the “Service”) National Office has ruled ...- Authors: Kevin Owens, Gregory Stephenson
- Date: May 2012
- Competency: Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting