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  • 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
  • Pricing On A Unisex Basis - Considerations
    the schedule of charges changes. Now, why do we care about the definition for renewal by agreement? It ... legislature who was very much pro-unisex, did not care what arguments you used. It was an equal opportunity ...

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    • Authors: Christian J DesRochers, Barbara Lautzenheiser, Klaus Shigley
    • Date: May 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance>Pricing - Life Insurance; Public Policy
  • Separate Account Products in the U.S. and Canada: Comparing Their Design, Regulation, and Taxation
    Separate Account Products in the U.S. and Canada: Comparing Their Design, Regulation, and Taxation ... limited taxing powers in that they're limited to direct taxation in the provinces. Both the provinces ...

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    • Authors: Application Administrator, Christian J DesRochers, Philip Friedlan
    • Date: Jun 2000
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Public Policy; Public Policy