Announcement: SOA releases March 2024 Exam P passing candidate numbers.

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  • Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII
    the tax policy under I.R.C. § 807. Congress’ primary objective in enacting the tax reserve rules in ... C. § 807(d) does not change. There has been no direct guidance from the IRS on this issue although it ...

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    • Authors: Peter Winslow
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting