Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

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  • New Regulations Provide Guidance on Computation and Reporting of Reserves
    Schneider, consultant for the American Council of Life Insurers Mark Smith, managing director, PwC’s Washington ... .......................... 4 A. Computation of Life Insurance Reserves—Prop. Reg. § 1.807-1 .......

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    • Authors: Mark Smith, Arthur Schneider
    • Date: Nov 2020
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Life Insurance>Reserves - Life Insurance
  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section ... 811(a) and its historic role in the computation of life insurance company taxable income and, in particular ...

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    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • IRS Utilizes the Industry Issue Resolution Program to Resolve the Insurance Industry Bad Debt Issue
    harbor approach under which insurance companies may report bad debt deductions under Internal Revenue Code ... losses as a result of the financial crisis. Many life and property-casualty insurance companies had invested ...

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    • Authors: Arthur Schneider
    • Date: Feb 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting