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

Refine your search
1 - 10 of 55 results (0.42 seconds)
Sort By:
  • 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 ...

    View Description

    • 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
  • Federal Tax Issues Under the 2001 CSO Mortality Tables
    the 2001 CSO Mortality Tables Federal Tax Issues Under the 2001 CSO Mortality Tables Life reserves;Mortality ... reserves;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 9132 3/1/2003 12:00:00 AM ...

    View Description

    • Authors: Application Administrator, John J Spina
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
  • 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; ...

    View Description

    • 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
  • T3: Taxing Times Tidbits
    T3: Taxing Times Tidbits Tidbits include discussions about: Policy loans in excess of cost ... expenses, LAE, for life insurance companies, and separate account investments in group trusts. 4294989094 ...

    View Description

    • Authors: Daniel Stringham, Peter Winslow, Joseph F McKeever
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
  • 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 ...

    View Description

    • 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
  • Financial Reporting Research Update
    principle-based reserves. A project oversight group is being formed and the RFP will come out soon ... CURRENTLY IN PROCESS … Nested Modeling—A company survey on the use of nested stochas- tic modeling and ...

    View Description

    • Authors: James S Hawke, Ronora Stryker
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses
    for Investors in Life Settlement Businesses This article is a discussion about the life settlement industry ... industry and the tax considerations for life insurance bought and sold in the secondary market. Internal ...

    View Description

    • Authors: Frederic Gelfond
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
  • Taxation Section Webcast: "Federal Income Tax Issues Every Company Must Consider under Life PBR"
    Income Tax Issues Every Company Must Consider under Life PBR" On June 10, 2016, the Taxation Section ... Income Tax Issues Every Company Must Consider under Life PBR.” Panelists Kristin R. Norberg, Mark S. Smith ...

    View Description

    • Authors: Peter Winslow, Mark Smith, Kristin R Norberg
    • Date: Oct 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • New Developments for Life/Nonlife Consolidated Returns and the Disproportionate Asset Acquisition Rules
    New Developments for Life/Nonlife Consolidated Returns and the Disproportionate Asset Acquisition Rules ... disproportionate asset acquisition rules under the life/nonlife regulations. How the amount of premiums ...

    View Description

    • Authors: Lori J Jones
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies
    In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for ... for Life Insurance Companies The article provides an introduction to tax accounting for U.S. life insurance ...

    View Description

    • Authors: Kristin R Norberg
    • Date: Nov 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting