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December 2015 issue of The Financial Reporter
looking at U.S. statutory, US GAAP, Canadian CALM, IFRS, and Market Consistent balance sheets. Recent section ... the intent, the IAA has a representative on the IFRS Advisory Council. This means that the IAA’s formal ...- Authors: Michael Fruchter
- Date: Dec 2015
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Then and Now
Then and Now The author uses a reprint of an article from the very first edition of the “News ... jurisdictions, we need to concern ourselves with IFRS, Solvency II, ORSA, PBR, and a host of other issues ...- Authors: Paula Hodges
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Public Policy
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Are Reserves for Bad Faith Claims Deductible by a Life Insurance Company?
TAXING TIMES MAY 2013 MAY 2013 TAXING TIMES | 17 CONTINUED ON PAGE 18 To the extent not inconsistent ... Issues Working Group issued INT 03-17 dealing with ECOs. INT 03-17 con- cludes that claims-related ECOs ...- Authors: Peter Winslow
- Date: May 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Reserve Criteria under Section 818c
integral durations, a minimum value of tO at duration 17, with an almost equal value at duration 18. Further ... 10 . . . . . 15 . . . . . 16 . . . . . 17 . . . . . 18 . . . . . 19 . . . . . 20 . .- 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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In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations
In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations This article is an introduction ... technical difficulties. Ad- JUNE 2016 TAXING TIMES | 17 ministratively, the CFC or U.S. parent company ...- Authors: Timothy Branch
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Global Perspectives>Multinational companies; Public Policy
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Changes to the Computation of Tax Reserves under P.L. 115-97
insurance contracts JUNE 2018 TAXING TIMES | 17 issued in 2018, the rates are marked “N/A” with ... with respect to a modified guaranteed contract.”17 However, I.R.C. §807(d)(2)(B) no longer exists.- Authors: Jeffrey Stabach, Kristin R Norberg
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance>Reserves - Life Insurance
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Ask The Experts
focus primarily on statutory issues. We received 17 questions in advance. In one case, we’re going to ... us to focus on. We’re going to go through those 17 questions and then we’ll probably have time for questions ...- Authors: Frank M Amrine, Andrew Bodine, Armand de Palo, Mark Freedman, Charles D Friedstat, James P Greaton, Meredith Ratajczak, William J Schreiner, Stephen N Steinig
- Date: Nov 2001
- 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
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Public Policy
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IRS Issues Ruling Applying Diversification Rules to Illiquid Funds
IRS Issues Ruling Applying Diversification Rules to Illiquid Funds Discussion of the March 1, 2013 ... largest as- set = 61% 55% limit = yes Asset #2 $150 17% top 2 as- sets = 78% 70% limit = yes Asset #3 ...- Authors: Bryan W Keene, Alison R Peak
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
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Interrelationships of Various Life Insurance Company Valuations
Interrelationships of Various Life Insurance Company Valuations This paper, chapter IV of the 1987 Valuation ... levant and useful f inancial in format ion. IV-17 Section 10: Relationship Between the Valuation ...- Authors: Robert Stein
- Date: Jan 1987
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Administration of the "Material Change" Rules: Meeting the Challenge
Administration of the "Material Change" Rules: Meeting the Challenge This article ... contracts. In Chief Counsel Advice 200805022 (Aug. 17, 2007) (the “CCA”), the IRS essentially concluded ...- Authors: Christian J DesRochers, Brian King
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance