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  • Federal Taxation - An Update
    restrictions if further requirements were not met. The primary purpose of TEFRA was the raising of tax revenue ... TEFRA, increases were tied to the increases in the primary insurance amount, thus, a floor benefit of $75 ...

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    • Authors: John H Elken, Gregory William Hintz, Sidney A LeBlanc, Michael J Mahoney, John Palmer
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Universal Life and Indeterminate Premium Products and Policyholder Dividends
    interest credits and premium reductions (such as direct reserve increases, portions of assumed interest ... amount. Sheppard Homans's original formula is a direct descendant of this modification. Hariow Staley ...

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    • Authors: Ted E Becker, Stephen D Bickel, Robert J Callahan, Mark Anthony Hug, Thomas G Kabele, Stephen B Moses, John Palmer, Claude Thau, John C Winter
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy; Public Policy
  • Ask The Experts
    credits, which are greater than the respective direct reserve, be handled? Should they simply be calculated ... calculated and posted? Should they be capped at the direct reserve? If they’re capped, should it be in the ...

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    • Authors: Frank M Amrine, Andrew Bodine, Armand de Palo, Mark Freedman, Charles D Friedstat, James P Greaton, Meredith Ratajczak, William J Schreiner, Stephen N Steinig
    • Date: Nov 2001
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Public Policy
  • The Taxation of Insurance in Canada - II
    contributions to provincial hospital and medical care plans paid by an employer on behalf of an employee ... tabulation, give a formula in each case for the direct calculation of B Situation Condition 1 . .

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    • Authors: Graham R McDonald, Brian R Newton, Raymond L Whaley
    • Date: Oct 1974
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Impact of Tax Changes
    there is intended to be legislation on long-term-care contracts and accelerated death benefits. This is ... long-term-care contracts more regular. You can make a number of arguments that long-term-care contracts ...

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    • Authors: Julian J Dukacz, Charles D Friedstat, Edward Robbins, Hugh McCormick
    • Date: Oct 1995
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Federal Income Tax
    Federal Income Tax This session from the 1984 SOA Atlanta Meeting covers pending tax legislation ... rates. But in the meantime, they propose to take care of our situation with what was known as the taxable ...

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    • Authors: Michael P Healy, James P A Knight, John Palmer, Virgil Wagner, Harry D. Garber
    • Date: Apr 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy