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Current Developments in Financial Reporting
1996 Annual Meeting. Discusses the status and future impact of new and emerging issues in financial ... insurance;Internal Revenue Service=IRS;National Association of Insurance Commissioners=NAIC;Taxes=Taxation; 17286 ...- Authors: Charles D Friedstat, Arthur Panighetti, Henry Siegel, Jack F Myers
- Date: Oct 1996
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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U.S. Life Company Taxation
[1] the tax implication of NAIC changes to reserving requirements, [2] the new NAIC Valuation of Life ... highlights of an actual IRS audit involving these NAIC actuarial guidelines and regulations. From the 1997 ...- Authors: Michael Eckman, Arthur Panighetti, Edward Robbins, Brian Bernard Kavanagh
- Date: Oct 1997
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Workshop: Statutory, GAAP and Tax Issues for The Valuation Actuary
Workshop: Statutory, GAAP and Tax Issues for The Valuation Actuary 1990 Valuation Actuary Symposium ... a workshop on statutory, GAAP and tax issues for the valuation actuary. Various specific state regulations ...- Authors: Application Administrator, William Buchanan, John T Glass, George J Hebel, John Miller, Arthur Panighetti, Clark Ramsey, Stephen White, John Yanko, John T Zellner
- Date: Sep 1990
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Public Policy
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Deferred Tax Treatment of US Statutory Policyholder Liabilities in Life Insurance Companies
Treatment of US Statutory Policyholder Liabilities in Life Insurance Companies Comprehensive view of deferred ... theoretical & per US statutory accounting. Comparison of deferred tax treatment under other financial reporting ...- Authors: Arthur Panighetti, James Reiskytl, Edward Robbins, Victor Akin, Carl Desrochers, Randall Wichinski
- Date: Jul 2009
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Tax accounting
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Deferred Tax Treatment of US Statutory Policyholder Liabilities in Life Insurance Companies
Treatment of US Statutory Policyholder Liabilities in Life Insurance Companies Comprehensive view of deferred ... theoretical & per US statutory accounting. Comparison of deferred tax treatment under other financial reporting ...- Authors: Arthur Panighetti, James Reiskytl, Edward Robbins, Victor Akin, Carl Desrochers, Randall Wichinski
- Date: Jul 2009
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Statutory GAAP and Tax Issues
Statutory GAAP and Tax Issues This session of the 1990 Valuation Actuary Symposium covers several Statutory ... Statutory, GAAP and Tax topics including the interest assumption for GAAP reserve for investment contracts ...- Authors: John T Glass, George J Hebel, Arthur Panighetti
- Date: Sep 1990
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting