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  • Separate Account Products in the U.S. and Canada: Comparing Their Design, Regulation, and Taxation
    Separate Account Products in the U.S. and Canada: Comparing Their Design, Regulation, and Taxation ... Taxation The panelists from this session at the June 2000 meeting of the Society of Actuaries in San Diego compare ...

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    • Authors: Application Administrator, Christian J DesRochers, Philip Friedlan
    • Date: Jun 2000
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Public Policy; Public Policy
  • Life Insurance and Annuity Products Under Alternative Taxation Systems: The End of Life as We Know It?
    Life Insurance and Annuity Products Under Alternative Taxation Systems: The End of Life as We Know It ... addresses potential changes in life insurance and annuity markets under alternative tax systems, that is ...

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    • Authors: Christian J DesRochers, Marilyn Brown, Craig R Springfield
    • Date: May 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities; Life Insurance; Public Policy
  • Treading Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves
    the way in which statutory life insurance and annuity reserves are determined in the United States is ... introduce a PBR method for the valuation of variable annuity contracts. Internal Revenue Service=IRS;Life ...

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    • Authors: Christian J DesRochers, Douglas N Hertz
    • Date: May 2007
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • From the Editor: To our Readers
    TIMES FEBRUARY 2013 By Christian DesRochers T I M E S Published by the Taxation Section Council of the ... existed in 1984, using prescribed interest and mortality and the reserve method (as of the date of issuance) ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting