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  • Tax Uncertainty Swirls Around Principles-Based Reserves
    end of the cur- rent tax year.The effect of the dynamic valuation aspects of PBR on the “10-year spread” ... have argued that if reserves are computed using dynamic assumptions, then a change in assumptions does ...

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    • Authors: Christian J DesRochers
    • Date: Nov 2007
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance