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  • Reinsurance Tax Issues
    acquire. In the case of commissions paid by the direct writer, the current law of the 1984 and 1959 Acts ... deduction for the commission when you pay it as a direct writer. The real dispute is over whether that treatment ...

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    • Authors: Arthur L Bailey, Steven W Fickes, Thomas G Kabele, Thomas E Skillman
    • Date: Oct 1988
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Reinsurance
  • Financial Reporting Issues Relating to Reinsurance
    entity. The functional currency is defined as the primary currency in which each entity conducts its business ... statutory and GAAP reporting. The standards will direct actuaries to consider all statement items in making ...

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    • Authors: Diane Wallace, John M Cole, Paul A Schuster, Thomas E Skillman
    • Date: Jun 1988
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Reinsurance>Financial reporting for reinsurance
  • Federal Income Tax
    premiums for individual life insurance contracts - direct premiums minus reinsurance ceded but without consideration ... it is possible, and it would require the greatest care. MR. EARLON MILBRATH: I think Doug has hit on a ...

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    • Authors: Stephen D Bickel, Douglas N Hertz, Walter Juncker, Lynn C Miller, Earlon L Milbrath, Thomas E Skillman
    • Date: May 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting
  • An Alternative to Assumption Reinsurance
    reinsurance trust account, it is very important to take care of all the details. If the trust documentation ... which was licensed in the one state where the primary company was not, so that worked out all right.

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    • Authors: James W Dallas, Willis B Howard, Thomas E Skillman, Michael P Trier
    • Date: Oct 1996
    • Competency: Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments; Reinsurance>Coinsurance
  • Accounting For Mergers And Acquisitions
    alternate to purchase accounting. One of the primary advantages we received from purchase accounting ... imbalanced treatment but, nonetheless, is one of the primary advantages we found from PGAAP. i encourage you ...

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    • Authors: Stephen D Bickel, Richard S Miller, Thomas E Skillman, Robert Stein, Keith A Tucker
    • Date: May 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]