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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
  • Tax Uncertainty Swirls Around Principles-Based Reserves
    Tax Uncertainty Swirls Around Principles-Based Reserves Author discusses the treatment of ... under the tax code in determining a life insurer's taxable income, and what challenges are ahead in the ...

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    • Authors: Christian J DesRochers
    • Date: Nov 2007
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Tax Update
    of the 2001 Commissioners’ Standard Ordinary Mortality Tables (the 2001 CSO Tables) in 2004 placed a ... Ruling 2009-14 presents three situations where a U.S. citizen purchases a life insurance contract and ...

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    • Authors: Edward Robbins, Brian King
    • Date: Nov 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Tax accounting
  • A Few Thoughts About Tax Reform
    A Few Thoughts About Tax Reform Discusses how the December 2017 US tax reform affects smaller ... using the minimum standards (state required mortality table, inter- est rate and method) as of the policy ...

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    • Authors: Pamela Hutchins, Mark C Rowley
    • Date: Feb 2018
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy