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The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance
applied for years prior to the adoption of the dynamic valuation and nonforfeiture rates through the 1980 ... applied for years prior to the adoption of the dynamic valuation and nonforfeiture rates through the 1980 ...- Authors: Christian J DesRochers, Benjamin J. Yahr
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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A Conversation About IFRS
standards could occur. The 1984 Act drafters created dynamic tax reserve rules that adjust automatically when ... approach can be characterized as an “active” or “dynamic” valuation methodology, unlike the current tax ...- Authors: Christian J DesRochers, Craig Pichette, Peter Winslow
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Small Talk Newsletter, November 2007, Issue No. 29
end of the cur- rent tax year.The effect of the dynamic valuation aspects of PBR on the “10-year spread” ... have argued that if reserves are computed using dynamic assumptions, then a change in assumptions does ...- Authors: Mark Birdsall, Christian J DesRochers, Norman E Hill, Terry Long, James Thompson, Donald Walker, Steven Siegel, ADAM ALLEN WHITE, Meg Weber, Jeffrey B Norris
- Date: Nov 2007
- Publication Name: Small Talk
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Tax Uncertainty Swirls Around Principles-Based Reserves
end of the cur- rent tax year.The effect of the dynamic valuation aspects of PBR on the “10-year spread” ... have argued that if reserves are computed using dynamic assumptions, then a change in assumptions does ...- Authors: Christian J DesRochers
- Date: Nov 2007
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Taxing Times, September 2007, Volume 3, Issue No. 3
expenses, lapse assumptions, company experience, dynamic assumptions, etc.). However, neither of the two ... end of the current tax year. The effect of the dynamic valuation aspects of PBR on the “10-year spread” ...- 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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The Actuary
assumption for underlying assets in the context of a “dynamic” version of Gerber-Shiu’s option-pricing model ... “On Pricing Derivatives under GARCH Models: A Dynamic Gerber-Shiu’s Approach.” The model proposed is ...- Authors: Christian J DesRochers, Mark E Litow, Patrick J Dunks, Loretta Jacobs, Eric P Goetsch, Scott Weltz
- Date: Jun 2004
- Publication Name: The Actuary Magazine
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The Actuary
The Actuary Full version of The Actuary Newsletter Volume 37, Number 7 - September 2003 ... value calculations, daily annuity pricing changes, dynamic capital adequacy testing, asset-liability matching ...- Authors: Christian J DesRochers, J Bruce MacDonald, Harry H Panjer, W Steven Prince, Teresa Winer, Mark van Zanden, R. Dale Hall, VALERIE MARGARET LOPEZ, Megan Potter
- Date: Sep 2003
- Publication Name: The Actuary Magazine
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Small Talk Newsletter, September 1999, Issue No. 14
Small Talk Newsletter, September 1999, Issue No. 14 Full version of Small Talk Newsletter, ... online banking, online trading and insurance. That dynamic was clearly evident in the first half of 1999, ...- 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
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Small Talk Newsletter, May 1998, Issue No. 11.
Small Talk Newsletter, May 1998, Issue No. 11. Full version of Small Talk Newsletter, May 1998, ... isfy another objective of a new valuation law for dynamic financial information. New business projections ...- 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
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Deferred Annuities
Deferred Annuities This session discussion: Product design, Risks and how to deal with them, Special ... MR. LE FEVRE: The last decade has been one of dynamic change in the annuity business. We have seen: ...- Authors: Arthur V Anderson, Christian J DesRochers, Donna Claire, Application Administrator, Paul H LeFevre
- Date: Apr 1985
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities
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Universal Life
Universal Life This session from the 1983 SOA Spring Meeting discusses universal life including ... issued with no anticipated compliance problems, the dynamic nature of current charges and credits to the cash ...- Authors: William Carroll, Daniel Case, Christian J DesRochers, Harold B Leff, James Robinson
- Date: Apr 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance>Universal life