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

1 - 2 of 2 results (0.56 seconds)
Sort By:
  • Reserve Criteria under Section 818c
    Section 818c Section 818c of the Life Insurance Company Income Tax Act of 1959 provides, for companies ... other than net level premium reserves, a choice of two methods: exact revaluation or approximate ...

    View Description

    • Authors: Robert C Tookey, Harwood Rosser
    • Date: Jun 1962
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
  • IRS Limitations on Integration of Defined Benefit Pension Plans with United States Social Security
    Integration of Defined Benefit Pension Plans with United States Social Security In this paper, the author ... author presents the statutory and regulatory rationale for the Internal Revenue Service, ‘IRS,” position on ...

    View Description

    • Authors: Vincent Amoroso
    • Date: Oct 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Transactions of the SOA
    • Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy