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Reserve Criteria under Section 818c
integral durations, a minimum value of tO at duration 17, with an almost equal value at duration 18. Further ... 10 . . . . . 15 . . . . . 16 . . . . . 17 . . . . . 18 . . . . . 19 . . . . . 20 . .- Authors: Robert C Tookey, Harwood Rosser
- Date: Jun 1962
- 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
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
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IRS Applies Section 817(a) and (b) to a Nonlife Company: What Does It Mean?
s.smith@ us.pwc.com. MAY 2014 TAXING TIMES | 17 CONTINUED ON PAGE 18 mechanical reading of section ... 817(a) AND (b) TO A NONLIFE COMPANY… | FROM PAGE 17 the temporary difference will reverse in three years ...- Authors: Mark Smith, Charles Miller
- Date: May 2014
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Section 807(f)-Tax Impact of Statutory Reserve Change
contract,16 (2) increasing benefits under a policy,17 (3) conversion of collectively renewable accident ... 1984, at 604 (1984). (“The 1984 Act Blue Book”). 17 Rev. Rul. 69-444, 1969-2 C.B. 145 18 I.R.S. Priv ...- Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Changes to the Computation of Tax Reserves under P.L. 115-97
insurance contracts JUNE 2018 TAXING TIMES | 17 issued in 2018, the rates are marked “N/A” with ... with respect to a modified guaranteed contract.”17 However, I.R.C. §807(d)(2)(B) no longer exists.- Authors: Jeffrey Stabach, Kristin R Norberg
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance>Reserves - Life Insurance
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Treading Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves
dates to the early years of the Federal income tax.17 However, it does “not apply to any item for which ... IRC section 461(h)(4). See also Regs. 1.451-1(a). 17 The “all events” test originated in a 1926 case related ...- 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
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Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves
dates to the early years of the Federal income tax.17 However, it does “not apply to any item for which ... IRC section 461(h)(4). See also Regs. 1.451-1(a). 17 The “all events” test originated in a 1926 case related ...- Authors: Christian J DesRochers, Douglas N Hertz
- Date: May 2007
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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NAIC Proposal for Mortality under Pre-Need Life Insurance
NAIC Proposal for Mortality under Pre-Need Life Insurance Draft Pre-Need Model proposed by National Association ... : NAIC Proposal for Mortality … from pg. 17 18 4TAXING TIMES MAY 2008 319 dinary whole ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Alison L Reynolds
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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An Approach to Reserves for Term Insurance Conversion Rights
Insurance and Attained Age Conversions," TASA, XL, 97. 17. ZIOCK, RICHARD W. "Gross Premiums for Term Insurance ... t - l ) Fz+ t - lVz+ t 2x (z ,x+ t) t=,l = Z 17(J) AO') T • ,+tn( , ,x+t ) + mx; tin1 pZ = A ...- 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