Edition
Refine your search
  • {{result}}
Browse by Topic
or
Publication Browse
1 - 6 of 6 results (0.41 seconds)
Sort By:
  • R Rated - Risk in Capital Management
    _________________________________ *Copyright © 2000, Society of Actuaries †Mr. Kirk, not a member of ... for those peer companies? To oversimplify, an annuity company on an adjusted surplus-to-liability ratio ...

    View Description

    • Authors: David H Lister, James D Maughn, Michael J O'Connor, Richard Kirk, John E Wade
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reinsurance
  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    prescribed a tax method, interest rates and mortality tables, when applicable. But the committee reports ... prevailing interest rate, the prevailing mortality or morbidity table, as well as the elim- ination of any ...

    View Description

    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • ACLI Update Column
    Mandana Parsazad and Regina Rose In late July, U.S. House Committee on Ways and Means Repub-lican leadership ... (ERISA) safe harbor to assist employers adding an annuity option to their retirement plan offerings; and ...

    View Description

    • Authors: Regina Y Rose
    • Date: Oct 2018
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
    457(b) plan, or individual retirement account or annuity (IRA), all of which receive special tax treatment ... individual retirement annuity is not subject to the same rules as an annuity issued to a profit- sharing ...

    View Description

    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • A Letter from the Chairperson...GAAP ROE: Exactly How Meaningful Is It?
    status quo in analyzing our traditional risks like mortality, morbidity and lapses. Volatility of these items ... Gorski 18 Federal Tax Issues Under the 2001 CSO Mortality Tables — This article thoroughly exam- ines federal ...

    View Description

    • Authors: John F Bevacqua
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Embedded value; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • ACLI Update Column
    new tax law on 2017 financial statements. All U.S. accounting regimes require accounting for the effect ... capital and surplus, or both for insurers. The U.S. accounting standards setters immediately recognized ...

    View Description

    • Authors: Regina Y Rose, Mandana Parsazad, Paul S Graham, Pete Bautz
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
    • Per Page: