Description: Discussion of the establishment of deferred tax assets or liabilities under Statutory codification

Description: This article describes the author's impressions from attending a 5-week actuarial educational seminar for the purpose of passing the SOA Part 8 Exam. From The Actuary, December 1971, Vol. 5, No. 10.

Description: Full version of Small Talk Newsletter, June 2005, Issue No. 24.

Description: Highlights of Financial Reporting Section Treasurer’s Report by Edward L. Robbins from The Financial Reporter, October 1999, Issue No. 40.

Description: This article details the IRS' Revenue Ruling 2005-6. This ruling provides formal guidance on how to treat family term riders for purposes of the computational limit calculations in Internal Revenue Code IRC sections 7702 and 7702A i.e., calculations of net single premiums, guideline single premiums, guideline level premiums and 7-pay premiums. From Small Talk Newsletter, June 2005, Issue No. 24.

Description: This article provides the reader with some insights regarding tax planning under the new required methodology.

Description: For actuarial projections to serve as the management tools that they are intended to be, the persons charged with making those projections need to consider whether the projection is sufficiently sophisticated so that it does not miss major items.It is important to consider the tax effect. This article covers several of the major tax issues that should be considered in any actuarial projection.

Description: Comprehensive view of deferred taxes – theoretical & per US statutory accounting. Comparison of deferred tax treatment under other financial reporting bases. Focus is on issues with respect to policyholder liabilities.

Description: A discussion of the issues to be considered for computing tax reserves relating to guaranteed renewable and noncancellable health insurance and how these concerns are sometimes overlooked.

Description: This article discusses the importance of refining projected tax cash flows when making actuarial projections. It addresses specifically operating loss deductions, net operating loss carrybacks and carryforwards, capital coss carrybacks and carryforwards, cost basis of invested assets, tax DAC, tax complications caused by reinsurance and deferred taxes.