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  • 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
  • IRS Limitations on Integration of Defined Benefit Pension Plans with United States Social Security
    prohibited discrimination standard, "retirement benefit(s) created under State or Federal law" can be included ... preretirement death benefits. 3. A straight life annuity payable at normal retirement age 65 is the normal ...

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    • Authors: Vincent Amoroso
    • Date: Oct 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Transactions of the SOA
    • Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy