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X-Rated Reserves: AXXX and XXX
_ 5 Time to Say Goodbye to the 1980 CSO Mortality Table by Brian G. King and Craig R. Springfield ... for Certain Captives by Rick Gelfond and Yvonne S. Fujimoto _______________ 34 ACLI Update Column by ...- Authors: Christian J DesRochers
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Secondary guarantees; Life Insurance>Term life
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Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III
Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and ... methodology to a principles-based approach. Annuity reserves;Annuity valuation;Life reserves;Life valuation;Taxes=Taxation; ...- Authors: Christian J DesRochers, Edward Robbins, Peter Winslow
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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From the Chair
From the Chair A discussion about the taxation of life insurance companies and affiliated products ... affiliated products and the ramifications it has annuity contracts and long-term care. Principles-based ...- Authors: Christian J DesRochers
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Assessing the Transfer of Risk: An Actuarial Perspective
premium life insur- ance policy and a nonrefund life annuity contract had eliminated any meaningful risk undertaking ... over all values where a deficit exists. In the table below, although both loss distributions have the ...- Authors: Christian J DesRochers
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Finance & Investments>Risk measurement - Finance & Investments; Finance & Investments>Value at risk - Finance & Investments; Reinsurance
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Universal Life
was individual life and annuity product development and control for the U.S. business of the Sentry group ... Commissioners Standard Ordinary (CSO) Table. Because of their higher mortality assumption, smokers' rates may ...- Authors: William Carroll, Daniel Case, Christian J DesRochers, Harold B Leff, James Robinson
- Date: Apr 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance>Universal life
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Deficiency Reserves: The Cicadas of the Life Insurance Industry
new mortality tables, as existing tables become outdated because of improvements in mortality. Despite ... during the tran- sition from the 1958 CSO Table to the 1980 CSO Table, led to the broad definition of policyholder ...- Authors: Christian J DesRochers
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Life Insurance>Reserves - Life Insurance
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Meeting Life Insurance Needs: 1970-1990
because it generally follows che reduction in mortality seen during the period. During the period. consumers ... life insurance and individual nonqualifiedl annuity premiums was about 3% of disposable income in ...- Authors: Christian J DesRochers
- Date: Sep 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Life Insurance
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From the Editor – In This Issue
From the Editor – In This Issue Editor highlights three of the issue's articles and ... This Issue Editor highlights three of the issue's articles and gives thanks to the departing assistant ...- Authors: Christian J DesRochers
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Life Product Development Update
selection factors be used for the 1980 CSO mortality table, and also that deficiency reserves should be ... new selection factors should be or what the new table should be. (These conclusions by the task force ...- Authors: Application Administrator, Christian J DesRochers, Timothy Pfeifer, Mark A Tullis
- Date: Jun 1990
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance
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Employer Sponsored Individual Life Insurance
agent to sell small insurance policies across the table to the average blue collar worker. Employer sponsored ... small case market and a higher premium term and annuity combination which we make available to the higher ...- Authors: Gabriel G Cillie, Christian J DesRochers, J Tyler Lee, William J Taylor
- Date: Apr 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance