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Taxing Times, May 2005, Volume 1, Issue No. 1
Internal Revenue Service related to the appropriate mortality assumptions to be used in computing the defi- ... Ordinary Table (2001 CSO) in determining whether mortality charges are reasonable as defined in Section 7702(c)(3)(B)(i) ...- Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Edward Robbins, Brian King, Craig R Springfield, Tom Quinn, Susan Hotine, Peter Winslow, Joseph F McKeever
- Date: May 2005
- Publication Name: Taxing Times
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Taxing Times, December 2005, Volume 1, Issue No. 1
cash surren-der value. However, when it comes to life insurance and the Internal Revenue Code, things ... guidance on determining the fair market value of a life insurance contract in the context of distribu- tions ...- Authors: Christian J DesRochers, Barbara Gold, Edward Robbins, Brian King, Craig R Springfield, Amy Lewis, Kirk Van Brunt, Matthew M Haaf, Ernest C Achtien
- Date: Dec 2005
- Publication Name: Taxing Times
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Taxing Times, September 2007, Volume 3, Issue No. 3
A s the life insurance industry hasissued more and more variableannuity and variable life insur- ance ... the company compute the company’s share?1 Why do life insurance companies enjoy only a share of the DRD ...- Authors: Christian J DesRochers, Leslie Chapman, Brian King, Kory Olsen, Susan Hotine, Peter Winslow, Thomas Gibbons
- Date: Sep 2007
- Publication Name: Taxing Times
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Revenue Procedure 99-27
The IRS released the details of a program to allow life insurers to correct inadvertent failures to comply ... Individual life plans;Internal Revenue Service=IRS;Premiums;Taxes=Taxation;Definition of life insurance;Modified ...- Authors: Christian J DesRochers, Brian King
- Date: Dec 1999
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Product Matters!
- Topics: Life Insurance
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Taxing Times, May 2007, Volume 3, Issue No. 2
_______3 Proposed Model Closing Agreements for Life Insurance Contract Failures: Comments Requested ... and the prevail- ing commissioners’ standard mortality tables be made? And how should the contract-by- ...- Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
- Date: May 2007
- Publication Name: Taxing Times
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Administration of the "Material Change" Rules: Meeting the Challenge
article is a companion to “They Go Bump in the Night: Life Insurance Policies and the Law of Material Change ... insurers face in navigating through these rules when a life insurance contract is materially changed. The Adney ...- Authors: Christian J DesRochers, Brian King
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance