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NAIC Proposal for Mortality under Pre-Need Life Insurance
NAIC Proposal for Mortality under Pre-Need Life Insurance Draft Pre-Need Model proposed by National ... policyholders, through secs. 7702 and 7702A. Life reserves;Life valuation;National Association of Insurance ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Alison L Reynolds
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Time to Say Goodbye to the 1980 CSO Mortality Table
Time to Say Goodbye to the 1980 CSO Mortality Table Discusses how companies must ensure that significant ... accommodate new requirements. Life reserves;Life valuation;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; ...- Authors: Brian King, Craig R Springfield
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance
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ACLI Update
interests in life insurance policies. This bill will require the buyer of an interest in a life insurance ... insurance policy to report the sale to the Internal Revenue Service and notify the life insurer that issued the ...- Authors: Mandana Parsazad, Pete Bautz, Walter Welsh
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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ACLI Update – Legislative and Regulatory Developments
ACLI Update – Legislative and Regulatory Developments Updates on partial annuitization and ... valuation mortality tables, disclosure of offshore accounts through FATCA. Annuities;Life insurance;Partial ...- Authors: Walter Welsh, Mandana Parsazad
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
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The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System This article discusses ... system with respect to federal income taxation of life insurance companies, particularly with respect to ...- Authors: Application Administrator, Joseph F McKeever
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
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The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves
the IRC provides that the deductible reserve for a life insurance contract is the greater of net surrender ... calculated under prescribed interest rate and mortality assumptions, but in no event can the tax reserve ...- 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
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A Conversation with Retired Company Tax Actuaries
Actuaries TAXING TIMES recently sat down with a group of retired tax actuaries to hear about how they ... October 2023 TAXING TIMES recently sat down with a group of retired tax actuaries to hear about how they ...- Authors: Mary Caramagno
- Date: Oct 2023
- Competency: Leadership; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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IRS Chief Counsel Advice Addresses Interest Rate Election for Life Insurance Reserves
Counsel Advice Addresses Interest Rate Election for Life Insurance Reserves Discusses the CCA 201939003 ... the interest rate used to compute tax-deductible life insurance reserves. 2/13/2020 12:00:00 AM ...- Authors: Brien Alvino, Mark Smith
- Date: Feb 2020
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
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They Go Bump in the Night: Life Insurance Policies and the Law of Material Change
They Go Bump in the Night: Life Insurance Policies and the Law of Material Change The different broad ...- Authors: John Adney, Craig R Springfield
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Policyholder behavior - Life Insurance
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Are Reserves for Bad Faith Claims Deductible by a Life Insurance Company?
Are Reserves for Bad Faith Claims Deductible by a Life Insurance Company? The article suggests that the ... extra-contractual obligations are deductible by life insurance companies Claim cost;IRS;tax accounting;taxes ...- Authors: Peter Winslow
- Date: May 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting