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Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
rule for 2021 and, for subsequent years, a more dynamic structure for determining floor interest rates ... rounded to the nearest quarter percent.[40] The dynamic nature of the interest rate mechanism in the standard ...- Authors: Brian King, Craig R Springfield, Robert A Fishbein
- Date: Mar 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Whole life; Public Policy; Public Policy
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C-3 Risk and Liability Hedging
range of possible outcomes. d. There are many dynamic assumptions and relationships between asset cash ... reasonable and comprehensive in nature. The choice of dynamic assumptions for both asset and liability cash ...- Authors: William Britton, Douglas Doll
- Date: Jan 1988
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Universal life; Life Insurance>Whole life; Public Policy