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  • Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII
    Reserves Capping Issues under Actuarial Guideline XLIII A discussion of the effective dates and statutory ... statutory reserves cap for variable annuities under Actuarial Guideline 43. Annuity reserves;Internal Revenue ...

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    • Authors: Peter Winslow
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting
  • How Are Tax Reserves for VAGLB Determined for Pre-2010 Contracts?
    How Are Tax Reserves for VAGLB Determined for Pre-2010 Contracts? Discusses the problem with ... for Pre-2010 Contracts? Discusses the problem with the computation of tax reserves for VA contracts with ...

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    • Authors: Michael LeBoeuf, Peter Winslow
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities
  • T3: Taxing Times Tidbits
    T3: Taxing Times Tidbits A discussion of, first, the three-year transition period for adopting principle-based ... might not apply to tax reserves, and second, the tax impact of adding investment options to in-force contracts ...

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    • Authors: Kory Olsen, Peter Winslow
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
  • T3: Taxing Times Tidbits
    T3: Taxing Times Tidbits Tidbits include discussions about: Policy loans in excess of ... discussions about: Policy loans in excess of cost basis, treatment of loss adjustment expenses, LAE, for life ...

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    • Authors: Daniel Stringham, Peter Winslow, Joseph F McKeever
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance