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  • New Products Accounting Alternatives
    discussed: Single premium deferred annuity, Flexible premium annuity, Universal life, Vanishing premium ... Variable products, Reinsurance. Accounting standards;Annuity reserves;Financial Accounting Standards Board=FASB;Life ...

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    • Authors: Bruce Bengtson, William J Schreiner, Edward Silins, Michael M Sonderby
    • Date: May 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Individual annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance
  • Alternative Minimum Tax
    depreciation can be either positive or negative. (See Table 1.) The next three are all earnings and profits ... ownership again are only positive adjustments. TABLE 1 Section 56(g) 4 Adjustments for the ACE Calculation ...

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    • Authors: Bruce Bengtson, William J Schreiner, Martin P Chotiner, Alan Kunkel
    • Date: Jun 1990
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting