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  • U.S. and Canadian Demutualizations - Postmortem
    U.S. and Canadian Demutualizations - Postmortem From a session at the annual meeting of the Society of Actuaries held in Chicago, Illinois, October 15-18, 2000 Panelists discuss the changes ...

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    • Authors: Earl Martin, Barry L Shemin, Robert W Wilson, William J Wheeler, Caitlin F Long
    • Date: Oct 2000
    • Competency: Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments; Financial Reporting & Accounting
  • Mergers and Acquisitions
    Mergers and Acquisitions From a session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000 Panelists use recent transactions and examples to demonstrate ...

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    • Authors: Mark Davis, Kevin D Mackay, Joseph M Rafson
    • Date: Sep 2000
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration
    • Topics: Enterprise Risk Management>Compliance; Finance & Investments; Financial Reporting & Accounting
  • Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies
    Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies This article briefly summarizes the history of the Passive Foreign Investment Company (PFIC) ...

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    • Authors: Jay Riback, Jean Baxley
    • Date: Feb 2020
    • Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Finance & Investments; Finance & Investments>Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
  • Proposed Regulations on Ownership Change Present Issues for Insurance Companies
    Proposed Regulations on Ownership Change Present Issues for Insurance Companies This article presents a high-level overview of the Federal Income tax rules in section 382 regarding limitations on ...

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    • Authors: Samuel A Mitchell, Arthur C Schneider
    • Date: Jun 2020
    • Competency: Strategic Insight and Integration
    • Publication Name: Taxing Times
    • Topics: Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting