1
-
10
of
13
results (0.56 seconds)
Sort By:
-
Evolution of the MortalityRequirements under Sections7702 and 7702A of the InternalRevenue Code
Evolution of the MortalityRequirements under Sections7702 and 7702A of the InternalRevenue Code Notice ... Notice 2004-611 is the latest in a series of administrative pronouncements from the Internal Revenue Service ...- Authors: Christian J DesRochers
- Date: May 2005
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy
-
Life Insurance and Annuity Products Under Alternative Taxation Systems: The End of Life as We Know It?
Insurance and Annuity Products Under Alternative Taxation Systems: The End of Life as We Know It? Presented ... potential changes in life insurance and annuity markets under alternative tax systems, that is, value-added tax ...- Authors: Christian J DesRochers, Marilyn Brown, Craig R Springfield
- Date: May 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities; Life Insurance; Public Policy
-
Supplement to Life Insurance and Modified Endowments, Under Internal Revenue Code Sections 7702 and 7702A
Endowments, Under Internal Revenue Code Sections 7702 and 7702A This 2008 supplement addresses the issues ... insurance tax laws related to IRC 7702 and 7702A since the book was published in 2004. It also enhances and ...- Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Brian A King
- Date: Jan 2008
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Life Insurance; Public Policy
-
The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance
The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance ... Insurance The interaction of section 7702 cash value accumulation test [CVAT] and state nonforfeiture laws ...- Authors: Christian J DesRochers, Benjamin J. Yahr
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
-
Determining the Value of a LifeInsurance Contract: RevenueProcedure 2005-25
Determining the Value of a LifeInsurance Contract: RevenueProcedure 2005-25 To most observers, the value of ... of a life insurance contract is the cash surrender value. However, when it comes to life insurance and ...- Authors: Christian J DesRochers
- Date: Dec 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
-
From the Chair
From the Chair A discussion about the taxation of life insurance companies and affiliated products and ... and the ramifications it has annuity contracts and long-term care. Principles-based reserves=PBR;Taxes=Taxation; ...- Authors: Christian J DesRochers
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
-
To Our Readers
To Our Readers Overview of articles in the October 2013 issue of TAXING TIMES. Taxes=Taxation;Internal ...- Authors: Christian J DesRochers
- Date: Oct 2013
- Competency: Leadership>Thought leadership; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
Insurance Transfer Pricing: Issues For Life Reinsurance Transactions
Insurance Transfer Pricing: Issues For Life Reinsurance Transactions This article describes ... Reinsurance Transactions This article describes the transfer pricing rules applicable to life reinsurance ...- Authors: Christian J DesRochers
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Reinsurance
-
Separate Account Products in the U.S. and Canada: Comparing Their Design, Regulation, and Taxation
Products in the U.S. and Canada: Comparing Their Design, Regulation, and Taxation The panelists from ... from this session at the June 2000 meeting of the Society of Actuaries in San Diego compare and contrast ...- 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
-
Product Design And Marketing Under Section 7702A
Product Design And Marketing Under Section 7702A This session discussion is about SPWL: Is a modified ... administrative compliance issues. From Record of the Society of Actuaries Vol. 15, No. 2A. Internal Revenue ...- Authors: Application Administrator, Christian J DesRochers, R Richard Retticker
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy