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  • Reinsurance and Tax Developments
    This can be based on the ratio of tax to statutory direct reserves, or simply be the actual statutory reinsurance ... mortality table and interest rate used to compute the direct reserve. In computing the FPR, a similar credit ...

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    • Authors: Mark Hopfinger, W Dennis Pepe
    • Date: Jan 1992
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Tax accounting; Reinsurance