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  • Administration of the "Material Change" Rules: Meeting the Challenge
    are taxed under rules that generally apply to annuity contracts (i.e., income is distributed before ... not explicitly impose a statutory limit on the mortality or expense assumptions to be used in the determination ...

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    • 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