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  • 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 ...

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    • 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
  • 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 ...

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    • 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