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  • Unique Tax issues in LTC transactions
    Unique ... considerations in structuring and pricing long-term care transactions. Includes consideration around the ... step-down) Premium deficiency reserves, Long-term care reserves 3/18/2019 12:00:00 AM ...

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    • Authors: Peter J Sproul
    • Date: Mar 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Long-term Care; Reinsurance
  • T3: Taxing Times Tidbits
    T3: Taxing Times Tidbits Articles on IRS private letter rulings on combination products, IRS treatment ... insurance;Internal Revenue Service=IRS;Long-term care insurance=LTCI;Taxes=Taxation; 11588 9/1/2009 ...

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    • Authors: Mark E Griffin, Craig R Springfield, Daniela Stoia, Biruta P Kelly
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Life Insurance; Public Policy; Reinsurance
  • Insurance Transfer Pricing: Issues For Life Reinsurance Transactions
    readily available, the CUP method is the most direct and accurate method of check- ing transfer prices ... reliable measure of an arm’s length result, the two primary factors to take into account are: (1) the degree ...

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    • Authors: Christian J DesRochers
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy; Reinsurance
  • T3: TAXING TIMES TIDBITS
    In PLR 202109001, the IRS ruled that a proposed assumption reinsurance transaction between related ... would be substituted for and replace FC2 as the direct retrocessionaire under Retrocession 1, and FC1 ...

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    • Authors: Frederic Gelfond
    • Date: Aug 2021
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Reinsurance; Reinsurance>General reinsurance
  • Assessing the Transfer of Risk: An Actuarial Perspective
    Assessing the Transfer of Risk: An Actuarial Perspective This article discusses risk transfer and ... Paper states that the ERD test overcomes the primary shortcomings of the 10-10 test, in that it (1) ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; Finance & Investments>Value at risk - Finance & Investments; Reinsurance