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  • Actuarial Guideline: XLIII Statutory and Tax Issues
    consequences.” [Emphasis in original.] The primary focus in this paper will be on the SSA, rather ... that statutory reserves must be computed on a direct basis prior to the reflection of reinsurance ceded ...

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    • Authors: Edward Robbins, Richard N Bush
    • Date: Feb 2010
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities
  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    premium, guaranteed renewable, group long- term care policies. The IRS held that the use of the company’s ... extremely rare that tax considerations are the primary, or even a leading, driver in determining statutory ...

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    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 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
  • IRS Rules on American Financial
    IRS Rules on American Financial The United States district court for the Southern District of ... Universal Life Model Regulation or the Long-Term Care Model Regulation for policies issued prior to the ...

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    • Authors: Richard N Bush
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy