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  • 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
  • Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
    Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A The article discusses ... be needed, too. Because the Act’s changes have a direct impact on 2021 sales, as well as the profitability ...

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    • Authors: Brian King, Craig R Springfield, Robert A Fishbein
    • Date: Mar 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Whole life; Public Policy; Public Policy
  • Tax Issues
    seriousmatter of policyholderrelations,companiesmust take care becausethe IRS has plenty of authority to inflictcompany ... out there alone. On the other hand, remember the primary rule, and that is, be reasonable. If the crowd's ...

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    • Authors: Application Administrator, Bruce Booker, Douglas N Hertz
    • Date: Jun 1992
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Public Policy; Public Policy
  • Alternative XXX Model Regulations from a Federal Income Tax Perspective
    Alternative XXX Model Regulations from a Federal Income Tax Perspective This article discusses ... from both valuation and tax perspectives. The primary products affected are level premium term insurance ...

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    • Authors: James Reiskytl
    • Date: Dec 1998
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Small Talk
    • Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life; Public Policy; Public Policy
  • Legal Notes
    position that the Government was seeking to levy a direct tax on the proceeds of the policies without apportionment ... Such is not a tax on a transfer but rather a direct tax on proceeds without apportionment, as re- ...

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    • Authors: B. M. Anderson
    • Date: Apr 1956
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Public Policy; Public Policy
  • Legal Notes
    Legal Notes This paper discusses the following cases: Rudolph V. United States- concerning ... Court distinguished between the attempt to create primary liability in this manner and waiver or estoppel ...

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    • Authors: B. M. Anderson
    • Date: Oct 1962
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Transactions of the SOA
    • Topics: Public Policy; Public Policy
  • Legal Notes
    Legal Notes This section presents multiple insurance-related legal cases from 1954: 1. AVIATION ... position that this being a private contract its primary search was for the intent of the parties. The ...

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    • Authors: B. M. Anderson
    • Date: Apr 1954
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Life Insurance>Claims - Life Insurance; Public Policy; Public Policy
  • Separate Account Products in the U.S. and Canada: Comparing Their Design, Regulation, and Taxation
    Separate Account Products in the U.S. and Canada: Comparing Their Design, Regulation, and Taxation ... limited taxing powers in that they're limited to direct taxation in the provinces. Both the provinces ...

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    • Authors: Application Administrator, Christian J DesRochers, Philip Friedlan
    • Date: Jun 2000
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Public Policy; Public Policy
  • Taxing Times Volume 12 Issue 2
    law interacts with state law governing long-term care insurance and accelerated death benefits in similar ... similar fashion. The safe harbor rules for long-term care insurance contracts in sec- tion 7702B rely on state ...

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    • Authors: Society of Actuaries
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy; Public Policy
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