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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; ...- Authors: Christian J DesRochers
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Universal Life Update
surveyed. These are the questions that will form the primary discussion of our panelists today. The questions ... design is used. Others suggest that com- missions to direct agents and PPGA's will move to higher levels.- Authors: Christian J DesRochers, Robert D Hogue, Application Administrator, R Stephen Radcliffe
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance>Universal life
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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 ...- 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
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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 ...- Authors: Christian J DesRochers
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Reinsurance
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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 ...- 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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Impact of Federal Income Taxes on Product Design
borrowing rate, that 8% becomes a 12%. If we have a direct recognition provision -- for instance a contract ... permissible, but it's certainly not obvious from a direct reading of 7702 nor is it obvious from its legislative ...- Authors: Application Administrator, Christian J DesRochers, David J Bohl
- Date: May 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance>Pricing - Life Insurance
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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 ...- 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
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Universal Life
discuss some, but by no means all, of these. The primary concern of the administrative system for this type ... is not unusual for the tail to wag the dog. A primary factor in the marketability of universal life versus ...- 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
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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 ...- Authors: Christian J DesRochers
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting
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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 ...- Authors: Christian J DesRochers
- Date: Sep 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Small Talk
- Topics: Life Insurance; Public Policy