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  • Social Security Reports - The Trust Funds
    Social Security Reports - The Trust Funds On May 16th, the Social Security Boards of Trustees sent to the Congress the three annual reports OASDI, HI, and SMI. These reports present cost ...

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    • Authors: Francisco Bayo
    • Date: Jun 1978
    • Competency: Communication>Written communication; Professional Values>Public interest representation
    • Publication Name: The Actuary Magazine
    • Topics: Economics>Health economics; Public Policy; Social Insurance>Government-funded healthcare; Social Insurance>Social Security
  • The Actuary Vol. 12, No. 7 The Pensions Scene In Canada
    The Actuary Vol. 12, No. 7 The Pensions Scene In Canada Article The Pensions Scene In Canada by Ezra in The Actuary, September 1978, Volume 12, Number 7 Demographics;Pension benefits;Pension ...

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    • Authors: D Don Ezra
    • Date: Sep 1978
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Actuary Magazine
    • Topics: Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Public sector plans; Public Policy
  • Tax Implications of Applying Principles-Based Reserves Retroactively
    Tax Implications of Applying Principles-Based Reserves Retroactively This article explores the complexities and potential problems with respect to tax reserves that could result from a ...

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    • Authors: Kory Olsen
    • Date: May 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
  • The Open Transaction Doctrine Applies to the Sale of Stock of a Demutualized Life Insurer in Fisher, But Should It?
    The Open Transaction Doctrine Applies to the Sale of Stock of a Demutualized Life Insurer in Fisher, But Should It? A discussion of the Open Transaction Doctrine and how it was applied to prevent ...

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    • Authors: Emanuel Burnstein
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • IRS LB&I Division Issues Guidance to Examiners on the Codified Economic Substance Doctrine
    IRS LB&I Division Issues Guidance to Examiners on the Codified Economic Substance Doctrine In March 2010, Congress codified the judicial economic substance doctrine in an effort to raise ...

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    • Authors: Samuel A Mitchell
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO
    IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO The article addresses the safe harbor guidance provided in Notice 2016-63 for 2017 CSO contracts satisfying the section 7702 reasonable ...

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    • Authors: Brian King, John Adney, Craig R Springfield
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Enterprise Risk Management>Compliance; Life Insurance>Product development - Life Insurance; Public Policy
  • ACLI Update Column
    ACLI Update Column ACLI's comments to Treasury and IRS on industry-related guidance. Internal Revenue Service=IRS;Taxes=Taxation 6442478975 10/1/2017 12:00:00 AM ...

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    • Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
    • Date: Oct 2017
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Legislative Developments
    Legislative Developments This article provides an update on various legislative and regulatory activities including, allowing individual variable annuities, federal standard for fiductiary ...

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    • Authors: Albert Pike
    • Date: Apr 1968
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Annuities>Variable annuities; Pensions & Retirement>Pension legislation and regulation; Public Policy
  • Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing the Meaning of Scetion 7702f2A
    Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing the Meaning of Scetion 7702f2A Discussion of private letter tax rulings on the definition of Cash ...

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    • Authors: Application Administrator, Alison R Peak
    • Date: Jun 2009
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Product Matters!
    • Topics: Life Insurance>Non-forfeiture benefits; Public Policy
  • NAIC Update – October 2010 Meeting
    NAIC Update – October 2010 Meeting This article provides a summary of selected sessions of the October 2010 NAIC meeting. Actuarial Standards Board=ASB;International Accounting Standards ...

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    • Authors: Donna Claire
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Product Matters!
    • Topics: Health & Disability; Life Insurance; Public Policy