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  • IRS Issues Guidance on the Separate Account Dividends Received Deduction
    issues variable annuity contracts under which certain charges are assessed, such as mortality and ex- pense ... employees, deferred annuities before the deferred annuity starting date, and amounts le on deposit. 7 ...

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    • Authors: Samuel A Mitchell, John Adney
    • Date: Jun 2016
    • Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Enterprise Risk Management>Compliance; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
  • To Be Continued - Group Insurance Programs - Special Financing Arrangements
    nnrl Afcgrcsl) by the SOClETY 01: ACTUARIES. 208 S. L&l/c St., Chicago, Illinois, 60604, Iv/illiam A ... acts as a transfer of income from workers to r&&s,: thF$s reducmg cailital, form&n. ’ Because the i&act ...

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    • Authors: Stephen Carter
    • Date: Jan 1978
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions>Actionable recommendations; Strategic Insight and Integration>Strategy development
    • Publication Name: The Actuary Magazine
    • Topics: Actuarial Profession>Best practices; Finance & Investments; Financial Reporting & Accounting>Tax accounting; Health & Disability>Health insurance
  • Internal Rate of Return as an Evaluator of Tax-Planning Strategies
    ample, the inclusion in a single-premium deferred annuity of a conservative "bail-out" provision that would ... surplus-rich company. Table 1 illustrates the concept using the deferred annuity referred to in Section ...

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    • Authors: Kenneth LaSorella, Edward Robbins
    • Date: Oct 1992
    • Competency: Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting