Announcement: SOA releases passing candidate numbers for April 2024 Exam PA.

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  • Treading Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves
    the way in which statutory life insurance and annuity reserves are determined in the United States is ... introduce a PBR method for the valuation of variable annuity contracts. Internal Revenue Service=IRS;Life ...

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    • Authors: Christian J DesRochers, Douglas N Hertz
    • Date: May 2007
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Conversation with Sheryl Flum
    Robbins, Mark S. Smith and Peter H. Winslow 18 How the Supreme Court Decision on DOMA in U.S. v. Windsor ... 26 Taxation Section Sessions at the Life and Annuity Symposium By Christian DesRochers 28 Then and ...

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    • Authors: Society of Actuaries
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Thought leadership
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves
    The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves Section 807d of the IRC ... calculated under prescribed interest rate and mortality assumptions, but in no event can the tax reserve ...

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    • Authors: Peter Winslow, Samuel A Mitchell
    • Date: Sep 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy