1 - 8 of 8 results (0.64 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
  • 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
  • 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