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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 ...

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    • 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
  • 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 ...

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    • 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