1
-
10
of
15
results (0.56 seconds)
Sort By:
-
Taxing Times, Volume 13, Issue 1, February 2017
Subchapter L: Can You Believe It? Prevailing Standard Mortality and Morbidity Tables May Be Adjustable for ... life insurance reserves for life insurance and annuity contracts using principles-based methodologies ...- Authors: Society of Actuaries
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
Then and Now
Then and Now The author uses a reprint of an article from the very first edition of ... the “News from the Individual Life Insurance and Annuity Product Development Section” and assistance from ...- Authors: Paula Hodges
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Public Policy
-
Taxing Times, Volume 13, Issue 2, June 2017
issue of TAXING TIMES, deal with 2017 changes to U.S. Tax Code and associated regulations. So putting ... each of the “big three” meetings—the Life and Annuity Symposium, the Valuation Actuary Symposium, and ...- Authors: Society of Actuaries
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
Tax Implications of Applying Principles-Based Reserves Retroactively
After years of trying to reserve for vari- able annuity guarantees according to a fixed formula CARVM approach ... life insurance products and more recently to all annuity products. An item under current discussion is ...- Authors: Kory Olsen
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
-
In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis – We Know
In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and ... IRC provisions applicable to life insurance and annuity contracts. Annuities;Life insurance;Product d ...- Authors: John Adney
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Results-Oriented Solutions>Actionable recommendations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve ... implications are also discussed. Life reserves;Mortality rates=Mortality tables=Death rates ;Principles-based ...- Authors: Application Administrator, Joseph F McKeever
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
-
Universal Life and Indeterminate Premium Products and Policyholder Dividends
in marketing and designing products. Interest, mortality, lapse, and expense assumptions are secondary ... example, I0 percent interest and 70 percent mortality might be used in place of best-estimate assump- ...- Authors: Ted E Becker, Stephen D Bickel, Robert J Callahan, Mark Anthony Hug, Thomas G Kabele, Stephen B Moses, John Palmer, Claude Thau, John C Winter
- Date: Oct 1983
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy; Public Policy
-
Recent Developments on Company Tax Issues
foreign companies that are doing business in the U.S. Those expanses would be combined for purposes of ... There is a provision that says that where an annuity contract is combined with a noncancelable, guaranteed ...- Authors: Arthur L Bailey, Kenneth J Clark, William J Schreiner, Clifford R Jones
- Date: Apr 1991
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
Tax Parity For Individual Life Insurance Products
and traditional products? b. Life insurance and annuity products? c. Life insurance companies and other ... Percy Forman was a Texas lawyer who in the 1960's defended a number of notorious people, all of whom ...- Authors: Peter F Chapman, Douglas N Hertz, Neal N Stanley, James B Dox
- Date: May 1982
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
OBRA 1990 and the DAC Proxy Tax
the act's effects. So, Steve will introduce the U.S. perspective and give a brief review. MR. STEPHEN ... had inflicted upon us). It applies to any life, annuity or A&H contract - so-called specified contracts ...- Authors: Kenneth LaSorella, Lawrence J Rae, Edward Robbins, Stephen A J Sedlak
- Date: Oct 1991
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy