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Reinsurance and Tax Developments
three tax issues from the Deficit Reducation Act - DEFRA including the cost-of-living adjustment - COLA ... COLA benefit in the disabled life reserve calculation, recognizing reinsurance in the tax reserve calculation ...- Authors: Mark Hopfinger, W Dennis Pepe
- Date: Jan 1992
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Tax accounting; Reinsurance
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GAAP for Mutuals - Current Status
(length of amortization period, classification of contracts, “back casting” and gathering of historical ... historical data, selection of assumptions, and so forth), FAS 115 approaches, issues that specifically relate ...- Authors: Application Administrator, Charles D Friedstat, Mark Hopfinger, Edward Robbins
- Date: Jun 1996
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Life Insurance Tax Law
Life Insurance Tax Law Presented at May 1985 Spring Meeting. This session ... discussed: Overview of tax changes for different types of life insurers, Product impact by type of product, Implementation ...- Authors: Harris N Bak, Frank Buck, Timothy Harris, Norman E Hill, Mark Hopfinger
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Public Policy