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  • The Definition of Life Insurance under Section 7702 of the Internal Revenue Code
    [5]. As in the earlier cases and rulings, the primary focus of these rulings was the presence of risk ... permissible assumptions, so the interpretation has no direct support in the statute, but this is another reason ...

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    • Authors: Christian J DesRochers
    • Date: Oct 1988
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Life Insurance
  • Product Design And Marketing Under Section 7702A
    of that sort, business term insurance, long-term care riders on life insurance contracts) this issue will ... over whether a rider of term insurance on the primary 1054 PRODUCT DESIGN AND MARKETING UNDER SECTION ...

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    • Authors: Application Administrator, Christian J DesRochers, R Richard Retticker
    • Date: Oct 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance; Public Policy
  • Failed Contracts Under Internal Revenue Code, Section 7702
    environment that probably means exercise ordinary business care and prudence. All the facts and circumstances are ... neglect, and neglect is the failure to use reasonable care in the filing of a tax return, So in cases of willful ...

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    • 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
  • Life Insurance and Annuity Products Under Alternative Taxation Systems: The End of Life as We Know It?
    if the tax system is changed, this could have a direct effect on the tax burden that individuals and companies ... combine health protection products such as long-term care with life insurance and annuities, which Life ...

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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
  • The Future of Life Insurance Products: Lessons from the Past
    The Future of Life Insurance Products: Lessons from the Past Author highlights historical nonforfeiture ... insurance. It could also occur as the result of the direct imposition of a tax on the inter- est earnings ...

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    • Authors: Christian J DesRochers
    • Date: Sep 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Life Insurance; Public Policy
  • Life Product Development Update
    attached to participating business, not only long-term care and dread disease riders, but also the beneficiary ... the single premium policy is sold with a long-term-care rider. I am not sure how many of these are in the ...

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    • 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
  • Revenue Procedure 99-27
    Revenue Procedure 99-27 The IRS released the details of a program to allow life insurers to correct ... even if the cash surrender value is zero. The Primary Guarantee in a UL plan limits the maximum Cost ...

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    • 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
  • Employer Sponsored Individual Life Insurance
    participation. It has both 266 PANEL DISCUSSION a direct and indirect effect on the success of the plan ... case and move all people over the PAC or monthly direct. We have not had any situations where on a case ...

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    • 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
  • Supplement to Life Insurance and Modified Endowments, Under Internal Revenue Code Sections 7702 and 7702A
    ACCELERATED DEATH BENEFITS AND LONG-TERM CARE RIDERS..... 49 Long-Term Care Riders (LTC) and Critical Illness ... example, of charges imposed to pay for a long- term-care (LTC) insurance accelerated benefits rider. Hence ...

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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 Driving Force Behind Participating - Universal Life - Nonguaranteed Element Product Development
    that we don't offer: disability income, long-term care, that sort of thing. We offer other companies' products ... elements, but other elements of service and taking care of themselves, and you feel that the job is largely ...

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    • Authors: Christian J DesRochers, Philip Polkinghorn, Linda S Streck, Mark A Tullis
    • Date: May 1994
    • Competency: Strategic Insight and Integration
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance; Life Insurance>Pricing - Life Insurance; Life Insurance>Universal life