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  • Chairperson's Corner
    Chairperson's Corner Introduction to articles about Tax Reform Tax accounting;Taxes;Asset ... Chairperson's Corner Introduction to articles about Tax Reform Tax accounting;Taxes;Asset adequacy ...

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    • Authors: Mark C Rowley
    • Date: Feb 2018
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Treatment of Taxes in Principles-Based Reserves
    profession, dealing with how life insurance and annuity reserves are to be calculated in life insurance ... life insurance and annuity reserve levels through use of more realistic mortality and interest assumptions ...

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    • Authors: Edward Robbins
    • Date: Oct 2006
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Rev. Rul. 2014-15: The Requirement of Risk Distribution, the Law of Unintended Consequences, and New Questions to Consider in Funding Retiree Health Benefits
    The reinsurance contract with IC constitutes S1’s only business and requires payment of arms’-length ... B represents more than half (in fact, all) of S1’s business, S1 qualifies as an insurance com- pany under ...

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    • Authors: Mark Smith
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: Taxing Times
    • Topics: Economics>Health economics; Financial Reporting & Accounting>Tax accounting