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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 ... introduction to the principles of taxation of U.S. owned foreign insurance operations, such as controlled foreign ...- 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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2001 CSO Table—The Road to 2009
2001 CSO Table—The Road to 2009 A discussion of the development, key elements, applications, and implementation ... Insurance valuation tables;Life reserves;Mortality rates=Mortality tables=Death rates ;Standard Nonforfeiture ...- Authors: William Carroll
- Date: Jul 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Product Matters!
- Topics: Experience Studies & Data>Mortality; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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December 2015 issue of The Financial Reporter
Variable Annuity Guarantees By Leonard Reback 3 Hitting the Target: Improvements to U.S. GAAP for ... Karen Rudolph Hitting the Target: Improvements to U.S. GAAP for Long-Duration Insurance Contracts Page ...- 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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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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Then and Now
Then and Now The author uses a reprint of an article from the very first edition of ... the “News from the Individual Life Insurance and Annuity Product Development Section” and assistance from ...- 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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Ask The Experts
Ask The Experts From a session at the 2001 Valuation Actuary Symposium, held in Lake Buena Vista, ... reserves;Life reserves;Monte Carlo simulation;Mortality assumption;National Association of Insurance ...- 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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Discounted Unpaid Losses: A Rate or a Curve?
Changing the discount rate from a rate based on U.S. gov- ernment debt yields to one based on the corporate ... rates on outstanding marketable obligations of the U.S. government with over three years but not over nine ...- Authors: Kristin R Norberg
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Health & Disability
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Federal Income Tax
Federal Income Tax From the 1960 Transactions Vol. 12 No. 33, this ‘Digest of Informal Discussion’ ... federal income tax on the guarantees involved in annuity considerations, settlement options, pension funds ...- Authors: Joseph C Noback, Peter W Plumley, Harry Walker, Dickinson C Duffield
- Date: May 1960
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting
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Erroneous Tax Reserve Computation - Year of Correction
Erroneous Tax Reserve Computation - Year of Correction The article provides guidlines for the proper ... correct several types of tax reserve errors. Annuity reserves;life reserves;IRS;tax accounting;taxes ...- 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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ACLI Update
ACLI Update Changes to AG 43 and what that might mean for tax purposes. Also, summary of ... guidance on use of 2017 CSO tables). PBR;Taxes;Annuity reserves;Life reserves;Taxes=Taxation;Tax accounting ...- Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Influence decisions
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance