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  • T3: TAXING TIMES Tidbits
    the premiums paid for that contract and any “mortality credits” applied to it pursuant to an experience ... all cost of insurance (“COI”) charges and net mortality and expense (“M&E”) charges previously imposed ...

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    • Authors: Application Administrator, Charles J Auer, Craig Pichette, Bryan W Keene, Peter Winslow, Janel C Frank, Gregory K Oyler, Michael Edward Bauer
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • A Conversation About IFRS
    as well as the developments in both statutory, U.S. GAAP and IFRS accounting, have made it more difficult ... allowed and required, whether it be in choosing mortality assumptions, discount rates, policyholder behavior ...

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    • Authors: Christian J DesRochers, Craig Pichette, Peter Winslow
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]