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  • Impact of Tax Changes
    Impact of Tax Changes This session from the 1995 SOA ... Boston Meeting reviews recent U.S. regulatory and tax developments, U.S. product taxation issues including ...

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    • Authors: Julian J Dukacz, Charles D Friedstat, Edward Robbins, Hugh McCormick
    • Date: Oct 1995
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Taxation of Multinationals
    Taxation of Multinationals Experts discuss: [1] an overview of U.S. taxation of life-insurance ... Multinationals Experts discuss: [1] an overview of U.S. taxation of life-insurance income from 'controlled ...

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    • Authors: Charles D Friedstat, Edward Robbins, James Cohen, Daniel Horowitz
    • Date: Oct 1997
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Global Perspectives>Multinational companies
  • GAAP/Purchase GAAP Issues
    immediate annuities (SPIAs) that have significant mortality risks. So they're classified under FAS 60 and ... reserve with current best-estimate assumptions for mortality, administrative expenses, and interest (which ...

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    • Authors: J Duran, Charles D Friedstat, Daniel J Kunesh, Edward Robbins
    • Date: Jan 1996
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP for Mutuals - Current Status
    They finally settled on a net level reserve with mortality assumptions equal to the guarantees in the policy ... final reserve was the net level premium using the mortality guarantees, the guaranteed interest rate, no lapse ...

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    • Authors: Application Administrator, Charles D Friedstat, Mark Hopfinger, Edward Robbins
    • Date: Jun 1996
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Surplus Management
    Surplus Management ... surplus, S, equal to ZSi. 4. Check interim values to assure no failures occur even when S+PVDE>0. ... ACTUARY SYMPOSIUM CHART 1 201 15 ' 10 S 0 I q 0 ,2 -6 0 .4 0 .6 0 .8 Probability ...

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    • Authors: David Carlson, Charles D Friedstat, Alastair G Longley-Cook, Edward Robbins
    • Date: Sep 1994
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Enterprise Risk Management>Capital management - ERM