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  • What's New and Exciting in Insurance Product Taxation?
    What's New and Exciting in Insurance Product Taxation? This presentation is a panel discussion, ... as well as some of the recent guidance that's been issued that affects Section 412[i] plans. Other ...

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    • Authors: Application Administrator, Douglas N Hertz, Brian King
    • Date: Jun 2004
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance; Public Policy
  • Supplement to Life Insurance and Modified Endowments, Under Internal Revenue Code Sections 7702 and 7702A
    Supplement to Life Insurance and Modified Endowments, Under Internal Revenue Code ... benefits;Discount rates=Interest rates;Mortality rates=Mortality tables=Death rates ;Premiums;Taxes=Taxation;Variable ...

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    • Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Brian A King
    • Date: Jan 2008
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Life Insurance; Public Policy
  • Taxing Times, May 2005, Volume 1, Issue No. 1
    Internal Revenue Service related to the appropriate mortality assumptions to be used in computing the defi- ... Standard Ordinary Table (1980 CSO) to the 2001 Commissioners’ Standard Ordinary Table (2001 CSO) in determining ...

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    • Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Edward Robbins, Brian King, Craig R Springfield, Tom Quinn, Susan Hotine, Peter Winslow, Joseph F McKeever
    • Date: May 2005
    • Publication Name: Taxing Times
  • Taxing Times, May 2006, Volume 2, Issue No. 1
    related to life insurance companies, insurance and annuity products and employee benefit plans.” However, ... require us to collectively bring our expertise to the table. Thus, I am urging existing members of the Taxation ...

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    • Authors: Application Administrator, Barbara Gold, William B Harman, Douglas N Hertz, Brian King, Kory Olsen, Bryan W Keene, Joseph F McKeever
    • Date: May 2006
    • Publication Name: Taxing Times
  • Federal Income Taxes - Insured And Annuitant Perspective
    Federal Income Taxes - Insured And Annuitant Perspective Presented at October ... design, marketing and sale of individual life and annuity products. Deferred annuities;Payout annuities;Taxes=Taxation; ...

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    • Authors: Application Administrator, David Carlson, Stephen C Eldridge, Douglas N Hertz, Andrew D Pike, Virgil Wagner
    • Date: Oct 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities; Public Policy
  • Tax Issues
    matters. First, I'll mention a few things about mortality assumptions using computing definitional limitations ... factors. That's a safe harbor for reasonable mortality for contracts issued before ninety days after ...

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    • Authors: Application Administrator, Bruce Booker, Douglas N Hertz
    • Date: Jun 1992
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Public Policy; Public Policy