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  • Time to Say Goodbye to the 1980 CSO Mortality Table
    Time to Say Goodbye to the 1980 CSO Mortality Table Discusses how companies must ensure that significant ... requirements. Life reserves;Life valuation;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 11539 ...

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    • Authors: Brian King, Craig R Springfield
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance
  • 2001 CSO Table—The Road to 2009
    2001 CSO Table—The Road to 2009 A discussion of the development, key elements, applications, and implementation ... Insurance valuation tables;Life reserves;Mortality rates=Mortality tables=Death rates ;Standard Nonforfeiture ...

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    • Authors: William Carroll
    • Date: Jul 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Product Matters!
    • Topics: Experience Studies & Data>Mortality; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies
    In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred ... article provides an introduction to tax accounting for U.S. life insurance companies, with a focus on NAIC statutory ...

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    • Authors: Kristin R Norberg
    • Date: Nov 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Revisions to the SOA’s GI Textbooks
    Revisions to the SOA’s GI Textbooks By Anthony Cappelletti and Scott LennoxA description of important ... Memorandum By Anthony Cappelletti and Scott Lennox The SOA’s textbook Fundamentals of General Insurance Actuarial ...
    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: General Insurance Insights
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Pricing/ratemaking - General Insurance; General Insurance (Property & Casualty)>Reserves - General Insurance
  • ACLI Update Column
    American Academy of Actuaries Academy, and the NAIC’s Life and Health Actuarial Task Force LHATF, on Sept ... statutory reserves for variable annuity contracts AG VACARVM. Annuity reserves;Internal Revenue Service=IRS;National ...

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    • Authors: Bill Elwell
    • 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>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • An Approach to Reserves for Term Insurance Conversion Rights
    An Approach to Reserves for Term Insurance Conversion Rights The paper sets forth a procedure, based ... rsion;Group life plans;Life reserves;Mortality rates=Mortality tables=Death rates ;Statutory account ...

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    • Authors: John M Boermeester, William H Bowman, Claude Y Paquin, Harry Ploss, Paul E Sarnoff
    • Date: Oct 1975
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Chairperson's Corner: Section Priorities for 2016
    Chairperson's Corner: Section Priorities for 2016 A description of the ... Chairperson's Corner: Section Priorities for 2016 A description of the Financial Reporting Section's priorities ...

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    • Authors: Leonard Mangini
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Introduction to Pillars One and Two for Insurers
    and Two for Insurers One major feature of the OECD's two-pillar regime is that MNEs would base the calculation ... taxes based on customers in their country. Pillar One’s new taxing right, as currently proposed, does not ...

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    • Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
    • Date: Sep 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Global Perspectives
  • Treading Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves
    the way in which statutory life insurance and annuity reserves are determined in the United States is ... introduce a PBR method for the valuation of variable annuity contracts. Internal Revenue Service=IRS;Life ...

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    • Authors: Christian J DesRochers, Douglas N Hertz
    • Date: May 2007
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • December 2015 issue of The Financial Reporter
    Variable Annuity Guarantees By Leonard Reback 3 Hitting the Target: Improvements to U.S. GAAP for ... Karen Rudolph Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts Page ...

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    • Authors: Michael Fruchter
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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