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  • ACLI Update Column
    new tax law on 2017 financial statements. All U.S. accounting regimes require accounting for the effect ... capital and surplus, or both for insurers. The U.S. accounting standards setters immediately recognized ...

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    • Authors: Regina Y Rose, Mandana Parsazad, Paul S Graham, Pete Bautz
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • ACLI Update
    in the Blueprint. W&M staff intends to work with U.S. businesses as it goes about this work, and ACLI ... other things, business hedging and for insurance, annuity or endowment contracts. In addition, the bill ...

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    • Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
    • Date: Oct 2016
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • ACLI Update
    ACLI Update The column summarizes tax and retirement matters that ACLI and its member companies ... life insurance reserves for life in- surance and annuity contracts using principles-based meth- odologies ...

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    • Authors: Pete Bautz, Mandana Parsazad, Jim Szostek
    • Date: Oct 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>General business skills; Professional Values>Practice expertise
    • Publication Name: Taxing Times