Announcement: SOA releases passing candidate numbers for April 2024 Exam PA.

1 - 3 of 3 results (0.56 seconds)
Sort By:
  • Section 807(f)-Tax Impact of Statutory Reserve Change
    Section 807(f)-Tax Impact of Statutory Reserve Change Interplay of §807(f) and the stat cap in §807(d) as ... change to the stat reserve could be subject to §807(f). 807(f) adjustments ;corrections of errors;changes ...

    View Description

    • Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • 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 ...

    View Description

    • 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
  • ACLI Update Column
    decade of work by ACLI and representatives of its member companies, the Society of Actuaries SOA, the American ... American Academy of Actuaries Academy, and the NAIC’s Life and Health Actuarial Task Force LHATF, on Sept ...

    View Description

    • Authors: Bill Elwell
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting