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Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII
the tax policy under I.R.C. § 807. Congress’ primary objective in enacting the tax reserve rules in ... C. § 807(d) does not change. There has been no direct guidance from the IRS on this issue although it ...- 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
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Minimum Guaranteed Benefits for Variable Annuities: Implementing Guidelines
You must subtract this net reserve from the direct reserve to determine the amount of the credit that ... necessary for the reserve net of reinsurance for the direct writer. However, since the assumed reserve is ...- Authors: James W Lamson, Timothy Hill
- Date: Sep 1999
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting
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Minimum Garanteed Benefits of Variable Annuities
all the guarantees. AG 34, which was MMM, takes care of the reserves for the variable guaranteed minimum ... FLOOR: The second question is, is that true for a direct writer of these contracts or just from a reinsurer’s ...- Authors: Franklin Clapper, Kerry Krantz, John M O'Sullivan, Stephen A J Sedlak, Cindy Barnard, Charles Dana Tatro
- Date: Sep 2000
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
- Topics: Actuarial Profession>Standards of practice; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
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Current Statutory Reporting Topics for Life and Annuity Products
policyholder dividend liability, the Long-Term Care Guidance Manual and the revisions to the Generally ... recently. The B committee has adopted the Long-Term Care Guidance Manual. It takes the position that minimum ...- Authors: Meredith Ratajczak, Harry R Shissler
- Date: Oct 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Capital - Annuities; Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Universal life; Life Insurance>Capital - Life Insurance