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  • Reinsurance and Tax Developments
    This can be based on the ratio of tax to statutory direct reserves, or simply be the actual statutory reinsurance ... mortality table and interest rate used to compute the direct reserve. In computing the FPR, a similar credit ...

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    • Authors: Mark Hopfinger, W Dennis Pepe
    • Date: Jan 1992
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Tax accounting; Reinsurance
  • Reinsurance Tax Issues
    which was viewed more as a reimbursement of the direct writer's annual expenses after the expenses of ... no different in this regard than the issuance of direct insurance. From the published reports that took ...

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    • Authors: Gordon K Dowsley, Stephen C Eldridge, Arthur C Schneider, Melville J Young, Ronald Albert
    • Date: May 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Reinsurance