Edition
Refine your search
  • {{result}}
Browse by Topic
or
Publication Browse
1 - 10 of 10 results (0.55 seconds)
Sort By:
  • From the Chair
    From the Chair A discussion about the taxation of life insurance companies and affiliated products ... ramifications it has annuity contracts and long-term care. Principles-based reserves=PBR;Taxes=Taxation; ...

    View Description

    • Authors: Christian J DesRochers
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III
    the section 807 requirements? Peter: There is a direct interconnection between section 816 and section ... has even less support under the 1984 Act. The primary reason given in the ruling for the conclusion is ...

    View Description

    • Authors: Christian J DesRochers, Edward Robbins, Peter Winslow
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Insurance Transfer Pricing: Issues For Life Reinsurance Transactions
    readily available, the CUP method is the most direct and accurate method of check- ing transfer prices ... reliable measure of an arm’s length result, the two primary factors to take into account are: (1) the degree ...

    View Description

    • Authors: Christian J DesRochers
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy; Reinsurance
  • To Our Readers
    guidance on annuity contracts with a long-term care (LTC) rider under Section 72 and 7702B, guidance ... guidance on exchanges of annuities for long-term care insur- ance under Section 1035 and regulations under ...

    View Description

    • 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
  • From the Editor – Guidance Matters
    modified by the Patient Protection and Affordable Care Act (published Dec. 6, 2010 in IRB 2010-49 as ... Guidance on annuity contracts with a long-term care insurance feature under §§72 and 7702B. • Guidance ...

    View Description

    • Authors: Christian J DesRochers
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting
  • From the Chair
    From the Chair A discussion of the successes of the Taxation Section, with special emphasis on ... can enjoy rewarding careers. It is one of our primary mission objectives to encourage the development ...

    View Description

    • Authors: Christian J DesRochers
    • Date: Feb 2010
    • Competency: Communication
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional associations
  • 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 ...

    View Description

    • Authors: Christian J DesRochers
    • Date: Sep 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Life Insurance; Public Policy
  • 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 ...

    View Description

    • 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
  • Inside the IRS: An Interview with William J. Wilkins
    Inside the IRS: An Interview with William J. Wilkins An interview with William J. Wilkins, Chief Counsel ... Guidance on annuity contracts with a long- term care insurance feature under §§72 and 7702B. 10.

    View Description

    • Authors: Christian J DesRochers
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Assessing the Transfer of Risk: An Actuarial Perspective
    Assessing the Transfer of Risk: An Actuarial Perspective This article discusses risk transfer and ... Paper states that the ERD test overcomes the primary shortcomings of the 10-10 test, in that it (1) ...

    View Description

    • Authors: Christian J DesRochers
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; Finance & Investments>Value at risk - Finance & Investments; Reinsurance
    • Per Page: