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  • Life Insurance and Annuity Products Under Alternative Taxation Systems: The End of Life as We Know It?
    Insurance and Annuity Products Under Alternative Taxation Systems: The End of Life as We Know It? Presented ... potential changes in life insurance and annuity markets under alternative tax systems, that is, value-added tax ...

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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
    Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves A change in the way in ... reserves are determined in the United States is heading toward adoption. Currently, the Actuarial Opinion and ...

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

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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
  • From the Editor: To our Readers
    From the Editor: To our Readers A brief discussion of the articles included in the February 2013 issue ... issue of Taxing Times. Taxation;Principles-based reserves 4294995689 2/1/2013 12:00:00 AM ...

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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