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Discussion - Actuarial Note: Valuation of Reversionary Interests Involving Two or More Lives for Federal Tax Purposes
for the important case where the 4% Actuaries' table is the basis of the calculations. I prefer this ... note, calculations on the given interest and mortality bases will be greatly facilitated, as any one ...- Authors: Cecil J Nesbitt
- Date: Sep 1951
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Life Insurance; Public Policy
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Legal Notes
Hur Life Association, 6. BENEFICIARY'S RIGHT TO ASCERTAIN AND TO PAY PREMIUM: American Life ... 9. DEATH DUTIESLIABILITY OF COMPANY UNDER ANNUITY: Mutual Benefit Life Insurance Company v. Dimond ...- 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
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Reserve Criteria under Section 818c
Reserve Criteria under Section 818c Section 818c of the Life Insurance Company Income Tax Act of 1959 ... impact of the choice on the level of a company's tax reserves. A discussion paper follows.- 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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A Step Beyond the Graetz Prepayment Analysis
experience a company-level disadvantage (vis av i s stock companies) when they borrow from policyholders ... in the event of unfavorable interest-rate or mortality experience), to defray the cost of coverage during ...- Authors: Robert B Burdette
- Date: Jan 1992
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Actuarial Research Clearing House
- Topics: Public Policy
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Appendix I Spreadsheet
research identifying considerations for actuaries and annuity insurers in determing the actuarial present value ... benefits for computing the RMD under a deferred annuity contract. This is the Appendix I spreadsheet for ...- Authors: Society of Actuaries
- Date: Apr 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Annuities; Public Policy
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Federal Income Taxation of Life Insurance Companies in the 1980s
this is not the case for a life insurance or annuity policy. Although the company may be taxed to the ... this approach: 1. Because life insurance and annuity products serve an important public purpose, purchase ...- Authors: Peter W Plumley
- Date: Jan 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Life Insurance; Public Policy
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Universal Life and Indeterminate Premium Products and Policyholder Dividends
in marketing and designing products. Interest, mortality, lapse, and expense assumptions are secondary ... example, I0 percent interest and 70 percent mortality might be used in place of best-estimate assump- ...- 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
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Mathematical Analysis of 'The Life Insurance Company Income Tax Act of 1959' Revisited
due to the potential radical fluctuations in mortality and interest rates, the federal govern- ment ... ] = 0.48[6 -- D P - - (0.25 V r -- 0.25 V r(~s) -- P-x)] = 0.48(G -- D P - - 0.25 V T + 0.25 ...- Authors: Calvert A Jared
- Date: Oct 1974
- Competency: External Forces & Industry Knowledge>External forces and business performance; 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; Public Policy
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Legal Notes
INCOME TAX--DEDuCTIBILITY OF LOAN" INTEREST ON ANNUITY CoNTRAC'r:Knetsch ~. United States (United States ... States Supreme Court, November 14, 1960) 364 U.S. 361. Knetsch procured from Sam Houston Life Insurance ...- Authors: B. M. Anderson
- Date: Mar 1961
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Transactions of the SOA
- Topics: Public Policy; Public Policy
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Reports on Topics of Interest
Reports on Topics of Interest Topics include: 1. Formation of the American Academy of Actuaries ... life coverage 3. Newly created Servicemen's Group Life Insurance - plan summary. American Academy ...- Authors: Albert Pike, Henry F Rood
- Date: Oct 1965
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession>Professional associations; Public Policy