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The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance
TIMES FEBrUarY 2012 FEBrUarY 2012 TAXING TIMES | 17 CONTINUED ON PAGE 18 ThE INTEraCTION OF sECTION ... TIMES FEBrUarY 2012 FEBrUarY 2012 TAXING TIMES | 17 CONTINUED ON PAGE 18 ThE INTEraCTION OF sECTION ...- 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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Determining the Value of a LifeInsurance Contract: RevenueProcedure 2005-25
Determining ... Positions Matthew M. Haaf and Ernest C. Achtien 17 Experience Rating, Helvering vs. Le Gierse, and ... 1989-1 C.B. 622, Question 10. 13 REG-126967-03, 2/17/04. 14 I.R.B. 2004-10. 446continued ...- Authors: Christian J DesRochers
- Date: Dec 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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2001 CSO Table
the accumulated premiums paid. 2001 CSO Table 17 I have a few observations. First of all, the ... $40 $45 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Duration 1980 CSO Stat Basic R sv 2001 CSO ...- Authors: Christian J DesRochers, Michael Palace
- Date: Sep 2004
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Life Insurance
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Supplement to Life Insurance and Modified Endowments, Under Internal Revenue Code Sections 7702 and 7702A
....... 4 Insurable Interest (Chapter II, Page 17)................................................ ... ................................................ 17 Regulation Section 1.7702-2 (Chapter III, Page 59) ...- 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
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Failed Contracts Under Internal Revenue Code, Section 7702
7702(g) says and as is documented in Revenue Ruling 91-17--that's one of the few rulings issued thus far dealing ... obligations of the insurance company. Revenue Ruling 91-17 held that the income on a failed life insurance contract ...- Authors: Application Administrator, Christian J DesRochers
- Date: Oct 1995
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy
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Administration of the "Material Change" Rules: Meeting the Challenge
Administration of the "Material Change" Rules: Meeting the Challenge This article ... contracts. In Chief Counsel Advice 200805022 (Aug. 17, 2007) (the “CCA”), the IRS essentially concluded ...- 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
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The Definition of Life Insurance under Section 7702 of the Internal Revenue Code
under the guideline premium/cash value corridor test [17]. LIFE INSURANCE UNDER THE INTERNAL REVENUE CODE ... 14 49 . . . . 15 50 . . . . 16 51 . . . . 17 52 . . . . 18 53 . . . . 19 54 . . . . 20 ...- Authors: Christian J DesRochers
- Date: Oct 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Life Insurance
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Employer Sponsored Individual Life Insurance
Employer Sponsored Individual Life Insurance This session from the 1984 SOA Atlanta Meeting ... and by mid 1980 Equi-Sur-Plus was producing some 17% of Equitahle's individual life new business premium ...- Authors: Gabriel G Cillie, Christian J DesRochers, J Tyler Lee, William J Taylor
- Date: Apr 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance
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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 ... Annuity Products Under Alternative Taxation Systems 17 I point out that the insurance company would be ...- 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
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Life Product Development Update
Life Product Development Update This session at the SOA 1990 San Francisco Spring Meeting covers individual ... 25% 0.00% i 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Year LIFE PRODUCT DEVELOPMENT UPDATE ...- Authors: Application Administrator, Christian J DesRochers, Timothy Pfeifer, Mark A Tullis
- Date: Jun 1990
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance