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  • How the Supreme Court Decision on DOMA in U.S. v. Windsor Affects Life Insurance Products
    How the Supreme Court Decision on DOMA in U.S. v. Windsor Affects Life Insurance Products On June 26 ... explores the implications for life insurance and annuity contract spousal provisions that are governed by ...

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    • Authors: Mark E Griffin
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Term life; Public Policy
  • 2012–2013 Priority Guidance Plan—What’s in It for Life Insurance Companies?
    2012–2013 Priority Guidance Plan—What’s in It for Life Insurance Companies? A summary discussion of ... Service=IRS;Conditional Tail Expectation=CTE;Mortality rates=Mortality tables=Death rates 4294997337 5/1/2013 ...

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    • Authors: Susan Hotine
    • Date: May 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
  • It's about Basis ... and Moore
    It's about Basis ... and Moore The article discusses court decisions on the tax basis and ... It's about Basis ... and Moore The article discusses court decisions on the tax basis and taxable ...

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    • Authors: Bryan W Keene
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • Taxing Times, Volume 13, Issue 1, February 2017
    Subchapter L: Can You Believe It? Prevailing Standard Mortality and Morbidity Tables May Be Adjustable for ... life insurance reserves for life insurance and annuity contracts using principles-based methodologies ...

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    • Authors: Society of Actuaries
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • 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 ...

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    • 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
  • In the Beginning ... How Are Nonqualified Annuities Taxed?
    be no surprise that payments insurers make from annuity con- tracts are subjected to it. What may be surprising ... “nonqualified” annuity contracts issued by licensed insurance companies. A nonqualified annuity is one issued ...

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    • Authors: John Adney
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Annuities; Public Policy
  • Taxing Times, Volume 13, Issue 2, June 2017
    issue of TAXING TIMES, deal with 2017 changes to U.S. Tax Code and associated regulations. So putting ... each of the “big three” meetings—the Life and Annuity Symposium, the Valuation Actuary Symposium, and ...

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    • Authors: Society of Actuaries
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • AG 38, ULSG and the Spirit of XXX
    blocks of business. Since the Internal T I M E S VOLUME 9 | ISSUE 1 | FEBRUARY 2013 By Kristin Norberg ... Reserves (Part IV) By Christian DesRochers, Mark S. Smith and Peter H. Winslow 54 Highlights from the ...

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    • Authors: Kristin R Norberg
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
  • Tax Implications of Applying Principles-Based Reserves Retroactively
    After years of trying to reserve for vari- able annuity guarantees according to a fixed formula CARVM approach ... life insurance products and more recently to all annuity products. An item under current discussion is ...

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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
  • Conversation with Sheryl Flum
    Robbins, Mark S. Smith and Peter H. Winslow 18 How the Supreme Court Decision on DOMA in U.S. v. Windsor ... 26 Taxation Section Sessions at the Life and Annuity Symposium By Christian DesRochers 28 Then and ...

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    • Authors: Society of Actuaries
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Thought leadership
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance