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  • From the Chair
    From the Chair A discussion about the taxation of life insurance companies and affiliated products ... ramifications it has annuity contracts and long-term care. Principles-based reserves=PBR;Taxes=Taxation; ...

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    • Authors: Christian J DesRochers
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Small Talk Newsletter, September 1999, Issue No. 14
    independent agency, insurer, reinsurer, direct market or direct writer—can win in the new game. The industry ... opened West. The second transformation was the direct writers’ rise to personal line dominance. After ...

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    • Authors: Norma Y Christopher, Christian J DesRochers, Norman E Hill, John M O'Sullivan, James Thompson, Scott J Cipinko, Tim Pease, Kevin Keegan, Ara C Trembly
    • Date: Sep 1999
    • Publication Name: Small Talk
  • Universal Life Update
    surveyed. These are the questions that will form the primary discussion of our panelists today. The questions ... design is used. Others suggest that com- missions to direct agents and PPGA's will move to higher levels.

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    • Authors: Christian J DesRochers, Robert D Hogue, Application Administrator, R Stephen Radcliffe
    • Date: Apr 1982
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance>Universal life
  • The Actuary
    of mandatory actuarial opinions on public health care plans in some jurisdictions. I agree there are ... immensely both directly and indirectly. From a direct point of view, the consult- ing firm that I previously ...

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    • Authors: Christian J DesRochers, J Bruce MacDonald, Harry H Panjer, W Steven Prince, Teresa Winer, Mark van Zanden, R. Dale Dale Hall, VALERIE MARGARET LOPEZ, Megan Potter
    • Date: Sep 2003
    • Publication Name: The Actuary Magazine
  • Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III
    the section 807 requirements? Peter: There is a direct interconnection between section 816 and section ... has even less support under the 1984 Act. The primary reason given in the ruling for the conclusion is ...

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    • Authors: Christian J DesRochers, Edward Robbins, Peter Winslow
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Evolution of the Product Development Process
    products. Each actuarial position is assigned primary responsibility for monitoring and pricing a given ... your organization. However, this focus is our primary reason for existing. The conflict between financial ...

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    • Authors: Shane A Chalke, Christian J DesRochers, Dale Hagstrom, Larry L Schreiber
    • Date: Oct 1990
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Pricing - Annuities; Life Insurance>Pricing - Life Insurance
  • Small Talk Newsletter, May 1998, Issue No. 11.
    investment both internal and external including direct This is likely to create a receivable, given business ... Regulation A–620, Accelerated Benefits A–641, Long-Term-Care Insurance Model Regulation A–820, Standard Valuation ...

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    • Authors: Christian J DesRochers, Jerry Enoch, Anson Glacy, R Thomas Herget, Norman E Hill, Paul J Sulek, James Thompson, Thomas P Tierney, Teri Geske, DALE ALLEN HALL, JOHN WADE, D A D'Annunzio, Joel Lantzman
    • Date: May 1998
    • Publication Name: Small Talk
  • The Definition of Life Insurance under Section 7702 of the Internal Revenue Code
    [5]. As in the earlier cases and rulings, the primary focus of these rulings was the presence of risk ... permissible assumptions, so the interpretation has no direct support in the statute, but this is another reason ...

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    • Authors: Christian J DesRochers
    • Date: Oct 1988
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Life Insurance
  • Influence Without Authority
    don't have to think about this stuff. It just takes care of itself. The problem is when those folks in sales ... you tell them. They keep saying to you, "1don't care what your calculations say, the price has to be ...

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    • Authors: Christian J DesRochers, Allan Cohen
    • Date: Oct 1991
    • Competency: Leadership>Influence; Relationship Management
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Management skills
  • Insurance Transfer Pricing: Issues For Life Reinsurance Transactions
    readily available, the CUP method is the most direct and accurate method of check- ing transfer prices ... reliable measure of an arm’s length result, the two primary factors to take into account are: (1) the degree ...

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    • Authors: Christian J DesRochers
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy; Reinsurance