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Taxing Times, May 2007, Volume 3, Issue No. 2
and the prevail- ing commissioners’ standard mortality tables be made? And how should the contract-by- ... 432 (Part 2), 98th Cong., 2d Sess. 1414 (1984); S. Prt. No. 169 (Vol. I), 98th Cong., 2d Sess. 539-540 ...- Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
- Date: May 2007
- Publication Name: Taxing Times
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Taxing Times, May 2005, Volume 1, Issue No. 1
Internal Revenue Service related to the appropriate mortality assumptions to be used in computing the defi- ... Standard Ordinary Table (1980 CSO) to the 2001 Commissioners’ Standard Ordinary Table (2001 CSO) in determining ...- Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Edward Robbins, Brian King, Craig R Springfield, Tom Quinn, Susan Hotine, Peter Winslow, Joseph F McKeever
- Date: May 2005
- Publication Name: Taxing Times
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Taxing Times, September 2007, Volume 3, Issue No. 3
TAXING TIMES VOL. 3 ISSUE 3 SEPTEMBER 2007 A s the life insurance industry hasissued more and more ... policy cash values of certain life insur- ance, annuity and endowment contracts. 2 References to “I.R ...- Authors: Christian J DesRochers, Leslie Chapman, Brian King, Kory Olsen, Susan Hotine, Peter Winslow, Thomas Gibbons
- Date: Sep 2007
- Publication Name: Taxing Times
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Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III
Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and ... methodology to a principles-based approach. Annuity reserves;Annuity valuation;Life reserves;Life valuation;Taxes=Taxation; ...- Authors: Christian J DesRochers, Edward Robbins, Peter Winslow
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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T3 – Taxing Times Tidbits
distributed. At the time of the transfer in December 2000, the policy had an account value of $1.368 million ... appropriate rate.’ See TAM 200038008 (June 13, 2000) and TAM 200339049 (Aug. 20, 2002).” Second, in ...- Authors: Christian J DesRochers, Susan Hotine, Peter Winslow
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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A Conversation About IFRS
as well as the developments in both statutory, U.S. GAAP and IFRS accounting, have made it more difficult ... allowed and required, whether it be in choosing mortality assumptions, discount rates, policyholder behavior ...- Authors: Christian J DesRochers, Craig Pichette, Peter Winslow
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Attorney—Actuary Dialogue On Notice 2010-29
Section at the Society of Actuaries’ Life and Annuity Symposium in Tampa in which they echoed the comments ... cov- ers more than just assumed interest and mortality, but also contains account drop and recovery ...- Authors: Christian J DesRochers, Peter Winslow
- Date: Sep 2010
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities