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  • Universal Life and Indeterminate Premium Products and Policyholder Dividends
    interest credits and premium reductions (such as direct reserve increases, portions of assumed interest ... amount. Sheppard Homans's original formula is a direct descendant of this modification. Hariow Staley ...

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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
  • Tax Parity For Individual Life Insurance Products
    Tax Parity For Individual Life Insurance Products This discussion looked at defining tax parity ... same? The Hutton ruling seemed to indicate that a direct increase in reserve was flat out possible R the ...

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    • Authors: Peter F Chapman, Douglas N Hertz, Neal N Stanley, James B Dox
    • Date: May 1982
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy