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Reserve Criteria under Section 818c
Reserve Criteria under Section 818c Section 818c of the Life Insurance Company Income Tax Act of 1959 ... other than net level premium reserves, a choice of two methods: exact revaluation or approximate ...- Authors: Robert C Tookey, Harwood Rosser
- Date: Jun 1962
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
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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 ...- 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
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An Approach For Measurement of the Fair Value of Insurance Contracts
Measurement of the Fair Value of Insurance Contracts The paper explores developments through 2006 in the application ... application of market-consistent concepts to the measurement of fair values of liabilities for financial ...- Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
- Date: May 2007
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Fair value accounting; Life Insurance>Reserves - Life Insurance
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Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves
Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves This paper describes ... describes the Federal Income Tax FIT treatment of reserves historically. Then it describes Principles-Based ...- Authors: Christian J DesRochers, Douglas N Hertz
- Date: May 2007
- Competency: 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; Life Insurance>Reserves - Life Insurance
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An Approach to Reserves for Term Insurance Conversion Rights
An Approach to Reserves for Term Insurance Conversion Rights The paper sets forth a procedure, ... to Reserves for Term Insurance Conversion Rights The paper sets forth a procedure, based on actual experience ...- Authors: John M Boermeester, William H Bowman, Claude Y Paquin, Harry Ploss, Paul E Sarnoff
- Date: Oct 1975
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Considerations for Indexed Universal Life under PBR
Considerations for Indexed Universal Life under PBR The article highlights key considerations as companies ... companies begin to reserve for their IUL products under PBR. principles-based reserves (PBR);Equity indexed ...- Authors: Ye Yang, Erzhe Zhang, Nicholas Dunn
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life
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GAAP Targeted Improvements: Unlocking 2.0
GAAP Targeted Improvements: Unlocking 2.0 Presents a ... practical solution to some of the distortion caused by a typical application of the retrospective assumption ...- Authors: Steven Malerich
- Date: Dec 2017
- 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: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap
Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap Actuary/accountant/tax attorney ... regarding treatment of deficiency reserves with respect to the “statutory reserves cap” of Internal Revenue ...- Authors: Edward Robbins, Mark Smith, Peter Winslow
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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Design, Pricing and Reserving Considerations for Universal Life Secondary Death Benefit Guarantees
Guarantees This article discusses a number of product variations seen in the market with respect to Universal Life ... and considerations regarding the adequacy of reserves that emerge under AXXX formulas. This article also ...- Authors: Carl Friedrich, Kenton L Scheiwe
- Date: Aug 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees; Life Insurance>Universal life; Public Policy
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General
General General discussion session which included the following topics: A. Non-medical limits ...- Authors: Society of Actuaries, James M Woolery, Alfred L Buckman, Robert C Bailey, Application Administrator
- Date: Jun 1953
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance