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  • X-Rated Reserves: AXXX and XXX
    _ 5 Time to Say Goodbye to the 1980 CSO Mortality Table by Brian G. King and Craig R. Springfield ... for Certain Captives by Rick Gelfond and Yvonne S. Fujimoto _______________ 34 ACLI Update Column by ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Secondary guarantees; Life Insurance>Term life
  • LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years
    LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years This article ... computing tax reserves for pre-2018 tax years for annuity contracts subject to AG43 and VM-21 and life insurance ...

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    • Authors: Samuel A Mitchell, Arthur C Schneider
    • Date: Mar 2019
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Guaranteed living benefits; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees