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  • An Approach to Reserves for Term Insurance Conversion Rights
    An Approach to Reserves for Term Insurance Conversion Rights The paper sets forth a procedure, based ... rsion;Group life plans;Life reserves;Mortality rates=Mortality tables=Death rates ;Statutory account ...

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    • Authors: John M Boermeester, William H Bowman, Claude Y Paquin, Harry Ploss, Paul E Sarnoff
    • Date: Oct 1975
    • Competency: 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>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves
    -------------------------------------------- TABLE OF CONTENTS Introduction................... ... ............ 19 Reserve Factors Other than Mortality and Interest ................................

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    • Authors: Christian J DesRochers, Douglas N Hertz
    • Date: May 2007
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Reserve Criteria under Section 818c
    Reserve Criteria under Section 818c Section 818c of the Life Insurance Company Income Tax Act of 1959 ... impact of the choice on the level of a company's tax reserves. A discussion paper follows.

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    • 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
  • Case Study - Impact of Tax Cuts and Jobs Act 2017
    a change in profitability to each component. Table 1 lists the steps of our attribution, each of which ... compared to term, as well as a cash value feature. Table 1 TCJA Profitability Attribution Summary Baseline—Pre-TCJA ...

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    • Authors: Christopher Zuiker, Dylan Strother
    • Date: Sep 2018
    • Competency: Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance