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Tax Update
important element of both accounting systems. The primary purpose of the deferred tax concept is to account ... treatment, wherein changes in DTAs and DTLs are a direct adjustment to capital and surplus. • Other items ...- Authors: Edward Robbins, Brian King
- Date: Nov 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Tax accounting
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Practical and Theoretical Considerations in Strengthening Reserves Based on Cash-Flow Testing
practical implications, but the other authors were the primary contributors to the mathematical concepts discussed ... the only thing that could have been done. Our primary role was to look~ over the shoulder of the valuation ...- Authors: Sue Collins, Edward Robbins, Stephen A J Sedlak, Vincent Zink
- Date: Sep 1997
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting; Modeling & Statistical Methods
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Actuarial Guideline: XLIII Statutory and Tax Issues
consequences.” [Emphasis in original.] The primary focus in this paper will be on the SSA, rather ... that statutory reserves must be computed on a direct basis prior to the reflection of reinsurance ceded ...- Authors: Edward Robbins, Richard N Bush
- Date: Feb 2010
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities
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Surplus Management
measures of risk exposure to surplus were the primary considerations for surplus adequacy. Comparison ... this general subject for about as many years as I care to remember. One thing that was conspicuous and ...- Authors: David Carlson, Charles D Friedstat, Alastair G Longley-Cook, Edward Robbins
- Date: Sep 1994
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Enterprise Risk Management>Capital management - ERM
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Practical Applications Of Statistics And Operational Research For Actuaries
effectively." Basically, these are the goals that direct us in the development of the syl- labus. We think ... sponsors have used dedicated portfolios to take care of projected annu- ity payments for a block of retired ...- Authors: Robert P Clancy, James C Hickman, David Holland, Edward Robbins, James L Sweeney
- Date: Oct 1984
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Professional development; Modeling & Statistical Methods
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Adjusted Earnings
adjustments to surplus or a company consistently made direct charges to surplus rather than attempting to carry ... to be placed on whatever information companies care to give in their annual stockholders' reports.- Authors: H J Boothroyd, Gary Corbett, Ralph H Goebel, Melvin L Gold, Gilbert W Hart, Abraham Hazelcorn, William C Hsiao, Ronald A Karp, Howard H Kayton, Paul H Knies, Frederick J Knox, Crawford E Laing, Donald J Leapman, Richard H Morse, John S Moyse, Alan Richards, Edward Robbins, Stuart A Robertson, G Philip Streatfeild, Frederick S Townsend, Charles Connolly, William J November, Herbert L Feay, William K. Nicol, Alfred L Buckman, Richard M Sellers, Allen L. Mayerson, Harwood Rosser, George D. Chester, Bernard Fenster
- Date: Apr 1968
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting
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Impact of Tax Changes
there is intended to be legislation on long-term-care contracts and accelerated death benefits. This is ... long-term-care contracts more regular. You can make a number of arguments that long-term-care contracts ...- 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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Tax Aspects of VA CARVM aka Actuarial Guideline XLIII
Tax Aspects of VA CARVM aka Actuarial Guideline XLIII This article provides the reader with ... generally be close in value to the statutory SSR. The primary differences will be in the valuation rate used ...- Authors: Edward Robbins, Michael LeBoeuf, Victor Akin
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting
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Tax Considerations in Actuarial Projections
Tax Considerations in Actuarial Projections This article discusses the importance of refining ... projecting the costs of policy benefit updates, care should be taken to avoid the deemed internal exchange ...- Authors: Edward Robbins, Stephen Baker
- Date: Dec 2011
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Tax accounting
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GAAP/Purchase GAAP Issues
GAAP/Purchase GAAP Issues 1996 Valuation Actuary Symposium. Topics discussed in this session on GAAP ... 16). This has been the guiding light and the primary source for all aspects of purchase accounting.- Authors: J Duran, Charles D Friedstat, Daniel J Kunesh, Edward Robbins
- Date: Jan 1996
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]