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  • Separate Account Products in the U.S. and Canada: Comparing Their Design, Regulation, and Taxation
    Separate Account Products in the U.S. and Canada: Comparing Their Design, Regulation, and Taxation ... Taxation The panelists from this session at the June 2000 meeting of the Society of Actuaries in San Diego compare ...

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    • Authors: Application Administrator, Christian J DesRochers, Philip Friedlan
    • Date: Jun 2000
    • 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: Public Policy; Public Policy
  • 2001 CSO Table
    2001 CSO Table Panelists at the 2004 Valuation Actuary Symposium discuss the issues regarding the 2001 ... 2001 CSO table including current approval status, tax reserves, IRC section 7702 and implementation issues ...

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    • Authors: Christian J DesRochers, Michael Palace
    • Date: Sep 2004
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Life Insurance
  • Life Insurance and Annuity Products Under Alternative Taxation Systems: The End of Life as We Know It?
    Life Insurance and Annuity Products Under Alternative Taxation Systems: The End of Life as We Know It ... addresses potential changes in life insurance and annuity markets under alternative tax systems, that is ...

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    • Authors: Christian J DesRochers, Marilyn Brown, Craig R Springfield
    • Date: May 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities; Life Insurance; Public Policy
  • To Our Readers
    2013 TAxATION SECTION SESSIONS AT THE lIFE AND ANNUITy SyMPOSIUM By Christian DesRochers discussion ... argued. 050—TAxATION SECTION HOT bREAkFAST: CANADA-U.S. CROSS-bORDER ISSUES FOR POLICyHOLDERS John T. Adney ...

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    • Authors: Christian J DesRochers
    • Date: Oct 2013
    • Competency: Leadership>Thought leadership; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Evolution of the MortalityRequirements under Sections7702 and 7702A of the InternalRevenue Code
    Internal Revenue Service related to the appropriate mortality assumptions to be used in computing the definitional ... modified endowment rules. Life insurance;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 11512 ...

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    • Authors: Christian J DesRochers
    • Date: May 2005
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Taxing Times, May 2007, Volume 3, Issue No. 2
    and the prevail- ing commissioners’ standard mortality tables be made? And how should the contract-by- ... 432 (Part 2), 98th Cong., 2d Sess. 1414 (1984); S. Prt. No. 169 (Vol. I), 98th Cong., 2d Sess. 539-540 ...

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    • 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
  • Taxing Times, December 2005, Volume 1, Issue No. 1
    great void. As many of you know, there has been no U.S. tax material for life insurers on the basic exam- ... other for the respective skills we bring to the table. I want to especially appreciate the significant ...

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    • 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
  • Supplement to Life Insurance and Modified Endowments, Under Internal Revenue Code Sections 7702 and 7702A
    Supplement to Life Insurance and Modified Endowments, Under Internal Revenue Code ... benefits;Discount rates=Interest rates;Mortality rates=Mortality tables=Death rates ;Premiums;Taxes=Taxation;Variable ...

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    • Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Brian A King
    • Date: Jan 2008
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Life Insurance; Public Policy
  • The Actuary
    The Actuary ... 95668, Chicago, IL 60694. 2 th e a c tu a ry s e p te m b e r2 0 0 3 the newsletter of the ... recycled paper in the U.S.A. th e a c tu a ry s e p te m b e r2 0 0 3 33 Letters to the editor ...

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    • 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
  • Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves
    -------------------------------------------- TABLE OF CONTENTS Introduction................... ... ............ 19 Reserve Factors Other than Mortality and Interest ................................

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    • Authors: Christian J DesRochers, Douglas N Hertz
    • Date: May 2007
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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