Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

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  • AG 38, ULSG and the Spirit of XXX
    of Insurance Commissioners manual (adopted Aug. 17, 2012 or later), specifically Section 4: “Deterministic ... Life Insurance and Annuities (A) Committee on Aug. 17, 2012 (AG 38, Section 8D.a.2). See also American ...

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    • Authors: Kristin R Norberg
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
  • The Demise of Sections 809 and 815
    REVIEW 31 (January 2001). MAY 2006 327 industry.17 Moreover, the enactment of the Gramm- Leach-Bliley ... Will Congress turn to these provisions next? 3 17 In 2003, stock life insurance companies held approximately ...

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    • Authors: William B Harman, Douglas N Hertz, Bryan W Keene
    • Date: May 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
    calculations are subject to review by IRS audi- tors. 17 Since life insurers, like other taxpayers, are required ... use statutory reserve amounts for tax purposes). 17 For example, the calculation of the section 415 limits ...

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    • Authors: Application Administrator, Joseph F McKeever
    • Date: May 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy