1
-
2
of
2
results (0.36 seconds)
Sort By:
-
GAAP for Medicare Supplement Policies
original gross premiums. This means the original annuity factors will be applicable to the calculation ... 1-I [1 + r(s)] (I) ,., [ a(t) , . , N(O) II [1 + r(¢)] + r(t! v(t,O) ' -~ = H [1 + r(s)] (II) V(t ...- Authors: Alfred Raws
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Health insurance
-
Update: IRS Issues Guidance Regarding the 2 Percent De Minimis Exception Under IRC Section 162(M)(6)
accounting principles” is intended to be a reference to U.S. GAAP or, given that the terms are not capitalized ... for example, under GAAP a $100 premium for an annuity contract is accounted for primarily as a deposit ...- Authors: Daniel Stringham
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Health insurance; Public Policy