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  • Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III
    the section 807 requirements? Peter: There is a direct interconnection between section 816 and section ... has even less support under the 1984 Act. The primary reason given in the ruling for the conclusion is ...

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    • Authors: Christian J DesRochers, Edward Robbins, Peter Winslow
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • 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: Application Administrator
    • Date: Feb 2010
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities
  • 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
  • Tax Aspects of VA CARVM aka Actuarial Guideline XLIII
    Tax Aspects of VA CARVM aka Actuarial Guideline XLIII This article provides the reader with ... generally be close in value to the statutory SSR. The primary differences will be in the valuation rate used ...

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    • Authors: Edward Robbins, Michael LeBoeuf, Victor Akin
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting
  • Changes to the Computation of Tax Reserves under P.L. 115-97
    Changes to the Computation of Tax Reserves under P.L. 115-97 The article describes changes to the ... No. 50, Classifications of Insur- ance or Managed Care Contracts (as of March 2018), paragraph 43. 25 ...

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    • Authors: Jeffrey Stabach, Kristin R Norberg
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance>Reserves - Life Insurance