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  • New Investment Accounting
    whether the lease is what the FASB defines as a "direct financing lease" or an "operating lease." There ... all these tests can be summarized by saying that direct financing leases tend to be longer-term where the ...

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    • Authors: Gregory Broer, Gregory J Carney, David E Rogers, Joseph A Tomlinson, William D Ward
    • Date: Apr 1985
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments>Investments; Financial Reporting & Accounting
  • Interest-Sensitive Products In A Stable Rate Environment
    deferring tax on the inside build-up. This is the primary benefit of annuities. Under the new tax law, life ... advantages these products have, com- pared with their primary competitors. Along with Greg, I feel that single ...

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    • Authors: Gregory J Carney, Douglas Doll, Mark A Tullis, Robert L Whitney, Ben Wolzenski
    • Date: Oct 1986
    • Competency: Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Fixed annuities; Life Insurance>Universal life