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U.S. Life Company Taxation
U.S. Life Company Taxation Panelists discuss: [1] the tax implication of NAIC changes to reserving ...- Authors: Michael Eckman, Arthur Panighetti, Edward Robbins, Brian Bernard Kavanagh
- Date: Oct 1997
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Impact of Tax Changes
Impact of Tax Changes This session from the 1995 SOA ... Boston Meeting reviews recent U.S. regulatory and tax developments, U.S. product taxation issues including ...- Authors: Julian J Dukacz, Charles D Friedstat, Edward Robbins, Hugh McCormick
- Date: Oct 1995
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Taxation of Multinationals
Taxation of Multinationals Experts discuss: [1] an overview of U.S. taxation of life-insurance ... Multinationals Experts discuss: [1] an overview of U.S. taxation of life-insurance income from 'controlled ...- Authors: Charles D Friedstat, Edward Robbins, James Cohen, Daniel Horowitz
- Date: Oct 1997
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Global Perspectives>Multinational companies
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FAS 96
EDWARD L. ROBBINS Panelists: CHARLES J. AUER* JAMES S. HAWKE Recorder: DONALD P. MAVES o Timing and measurement ... have. I want to show you a simple runoff example. Table I shows the cumulative temporary differences in ...- Authors: James Hawke, Donald Maves, Edward Robbins, Charles J Auer
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
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Tax Considerations in Actuarial Projections
could undergo fundamental changes as it affects U.S. life insurers (certainly a possibility, given the ... without triggering a material change. 134 Cong. rec. s 12352, at 12353 (daily ed. sept. 12, 1988). 4 ...- Authors: Stephen Richard Baker, Edward Robbins
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Modeling & Statistical Methods
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Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III
Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and ... methodology to a principles-based approach. Annuity reserves;Annuity valuation;Life reserves;Life valuation;Taxes=Taxation; ...- 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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Treatment of Taxes in Principles-Based Reserves
profession, dealing with how life insurance and annuity reserves are to be calculated in life insurance ... life insurance and annuity reserve levels through use of more realistic mortality and interest assumptions ...- Authors: Edward Robbins
- Date: Oct 2006
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Tax accounting
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OBRA 1990 and the DAC Proxy Tax
the act's effects. So, Steve will introduce the U.S. perspective and give a brief review. MR. STEPHEN ... had inflicted upon us). It applies to any life, annuity or A&H contract - so-called specified contracts ...- Authors: Kenneth LaSorella, Lawrence J Rae, Edward Robbins, Stephen A J Sedlak
- Date: Oct 1991
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Internal Rate of Return as an Evaluator of Tax-Planning Strategies
ample, the inclusion in a single-premium deferred annuity of a conservative "bail-out" provision that would ... surplus-rich company. Table 1 illustrates the concept using the deferred annuity referred to in Section ...- Authors: Kenneth LaSorella, Edward Robbins
- Date: Oct 1992
- Competency: Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting
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Calculation of Tax Expense in a Principles-Based Reserves Environment
integrity.”1 Assume a 35 percent tax rate. Definitions R(s) z Statutory reserve, end of year z, pre-tax ... respect to this item is thus equal to (.35)*[ R(s) z –R(t) z ] at end of year z, assuming full ...- Authors: Edward Robbins
- Date: Feb 2008
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting