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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 ...

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    • 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
  • Universal Life and Indeterminate Premium Products and Policyholder Dividends
    mium method of calculating reserves, but the dynamic interest method makes sense only under the retrospective ... variously called the "triangular method," the "dynamic segment method," or the "Commissioner's Annuity ...

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    • Authors: Ted E Becker, Stephen D Bickel, Robert J Callahan, Mark Anthony Hug, Thomas G Kabele, Stephen B Moses, John Palmer, Claude Thau, John C Winter
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy; Public Policy