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  • The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance
    applied for years prior to the adoption of the dynamic valuation and nonforfeiture rates through the 1980 ... applied for years prior to the adoption of the dynamic valuation and nonforfeiture rates through the 1980 ...

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    • Authors: Christian J DesRochers, Benjamin J. Yahr
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
    The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve ... company’s reserve calculation could take into account dynamic, short-term rates derived from the asset base of ...

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    • Authors: Application Administrator, Joseph F McKeever
    • Date: May 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy