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  • The Actuary VOL. 16, No.4 The 1983 Table a
    1983 Table a The Society’s Committee to Recommend a New Mortality Basis for Individual Annuity Valuation ... the 1971 IAM Table had eroded. This article describes the development of the 1983 Table a and shows how ...

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    • Authors: Robert J Johansen
    • Date: Apr 1982
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Actuarial Profession>Standards of practice; Annuities>Reserves - Annuities; Demography>Mortality - Demography
  • ACLI Update Column
    American Academy of Actuaries Academy, and the NAIC’s Life and Health Actuarial Task Force LHATF, on Sept ... statutory reserves for variable annuity contracts AG VACARVM. Annuity reserves;Internal Revenue Service=IRS;National ...

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    • Authors: Bill Elwell
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III
    Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and ... methodology to a principles-based approach. Annuity reserves;Annuity valuation;Life reserves;Life valuation;Taxes=Taxation; ...

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    • Authors: Christian J DesRochers, Edward Robbins, Peter Winslow
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • ACLI Update Column
    ACLI Update Column Update from the ACLI about its continued contact with Treasury ... Treasury relating to AG VACARVM and Life PBR. Annuity reserves;Life reserves;Principles-based reserves=PBR;Variable ...

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    • Authors: Bill Elwell
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Section 807(f)-Tax Impact of Statutory Reserve Change
    OVERVIEW OF TAX LAW For tax purposes, life and annuity reserves are computed under section 807. The Code ... assumptions to use for the various types of life and annuity contracts. In general, the amount of the tax basis ...

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    • Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Some Regulators Respond to Survey Regarding PBR
    Some Regulators Respond to Survey Regarding PBR Summarizes results of PBR survey of regulators by the ... Did not say what regulators were surveyed. Annuity reserves;Life reserves;National Association of ...

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    • Authors: Society of Actuaries
    • Date: Nov 2007
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance
  • Tax Aspects of VA CARVM aka Actuarial Guideline XLIII
    Tax Aspects of VA CARVM aka Actuarial Guideline XLIII This article provides the reader ... planning under the new required methodology. Annuity reserves;Assumptions;Principles-based reserves=PBR;Statutory ...

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    • Authors: Edward Robbins, Michael LeBoeuf, Victor Akin
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting
  • Principles Based Valuation—Should SmallCompanies Be Steamed by This Steamroller?
    hold smaller statutory S M A L L E R I N S U R A N C E C O M PA N Y S E C T I O N “A KNOWLEDGE COMMUNITY ... 6 Update on Preferred and PreNeed Valuation Mortality Tables By Roger K. Annin ....................

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    • Authors: Norman E Hill
    • Date: Jun 2006
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: Small Talk
    • Topics: Actuarial Profession>Standards of practice; Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance
  • Notes on the Status of the Principles-Based Approach, Including Utah Meetings with Academy Representatives
    proposal to use the Generally Recognized Expense Table (GRET) has met with opposition. Similar opposition ... ac- ceptable basis of expense allocation. 6. Mortality margins for companies with immaterial experience ...

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    • Authors: Mark Birdsall
    • Date: Nov 2007
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Annuities>Capital - Annuities; Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance; Life Insurance>Capital - Life Insurance
  • The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change
    The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change This article ... Change This article highlights features of the SOA's Regulatory Web Resource. The intent is to encourage ...

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    • Authors: Robert Leach
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance