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United States Taxation in Life Insurance
United States Taxation in Life Insurance U.S. corporate federal income taxation of life insurance companies ...- Authors: Society of Actuaries
- Date: Jun 1990
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Public Policy
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Applicable Federal Interest Rates for the Tax - Valuation of Life Insurance and Annuity Products
for the Tax - Valuation of Life Insurance and Annuity Products The Revenue Act of 1987 amended section ... maximum statutory valuation rate for the contract’s calendar year of issue. The amendment is effective ...- Authors: Society of Actuaries
- Date: Aug 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Annuities>Reserves - Annuities; Life Insurance>Reserves - Life Insurance; Public Policy
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Taxing Times, Volume 13, Issue 1, February 2017
Subchapter L: Can You Believe It? Prevailing Standard Mortality and Morbidity Tables May Be Adjustable for ... life insurance reserves for life insurance and annuity contracts using principles-based methodologies ...- Authors: Society of Actuaries
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Taxing Times, Volume 13, Issue 2, June 2017
issue of TAXING TIMES, deal with 2017 changes to U.S. Tax Code and associated regulations. So putting ... each of the “big three” meetings—the Life and Annuity Symposium, the Valuation Actuary Symposium, and ...- Authors: Society of Actuaries
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Taxing Times Volume 12 Issue 2
Beginning… A Column Devoted to Tax Basics Taxation of U.S. Owned Foreign Insurance Operations By Tim Branch ... Believe It? Reserves for Annuity Contracts That Flunk I.R.C. § 72(s) Can Be Deductible By ...- Authors: Society of Actuaries
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Public Policy
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Digest of Panel Discussion on the Implications to Insurance of the 1954 Internal Revenue Code
taxation of annuities, including life income and annuity certain settlements under matured endowments. ... to a problem of determining how much of each annuity payment constitutes a return of the capital invest- ...- Authors: Society of Actuaries, Meno T Lake, Ernest J Moorhead, Albert Pike, J Perham Stanley, William J November, Ray M Peterson, George R. Wallace, Edwin L Bartleson, Ralph J Walker, Application Administrator
- Date: Oct 1954
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Public Policy
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Appendix I Spreadsheet
research identifying considerations for actuaries and annuity insurers in determing the actuarial present value ... benefits for computing the RMD under a deferred annuity contract. This is the Appendix I spreadsheet for ...- Authors: Society of Actuaries
- Date: Apr 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Annuities; Public Policy
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Determining the Actuarial Present Value of Certain Additional Benefits Under Treas. Reg. Section 1.401a9–6, Q&A–12
research identifying considerations for actuaries and annuity insurers in determing the actuarial present value ... benefits for computing the RMD under a deferred annuity contract. This is the Appendix I spreadsheet for ...- Authors: Society of Actuaries
- Date: Apr 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Annuities; Public Policy
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October issue of Taxing Times Full issue
Sheryl Flum, Susan Hotine, Brian King and Mark S. Smith 23 A Tax Like No Other: The Health Insurer ... Sheryl Flum Samuel A. Mitchell Arthur Schneider Mark S. Smith Daniel Stringham SOA STAFF David Schraub Staff ...- Authors: Society of Actuaries
- Date: Oct 2015
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Economics; Public Policy; Public Policy
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Determining the Actuarial Present Value of Certain Additional Benefits Under Treas. Reg. Section 1.401a9–6, Q&A–12
Determining the Actuarial Present Value of Certain Additional Benefits Under Treas. Reg. ... additional benefits for computing RMD under deferred annuity contracts. This Appendix E spreadsheet is for the ...- Authors: Society of Actuaries
- Date: Jun 2005
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Annuities; Public Policy