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Insurance Transfer Pricing: Issues For Life Reinsurance Transactions
Insurance Transfer Pricing: Issues For Life Reinsurance Transactions This article describes the transfer ... applicable to life reinsurance transactions generally, and then outlines a methodology for testing life reinsurance ...- Authors: Christian J DesRochers
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Reinsurance
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Assessing the Transfer of Risk: An Actuarial Perspective
Statutory Accounting Principles (SSAP) Nos. 61 (Life, Deposit-Type and Accident and Health Reinsurance) ... purchase of a single premium life insur- ance policy and a nonrefund life annuity contract had eliminated ...- Authors: Christian J DesRochers
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Finance & Investments>Risk measurement - Finance & Investments; Finance & Investments>Value at risk - Finance & Investments; Reinsurance
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The Impact of BEAT on U.S.-Foreign Affiliated Reinsurance
the FET at the rate of 1 percent (reinsurance and life insurance) or 4 percent (P&C insurance), unless ... both the taxpayer and the taxpayer's aggregate group for purposes of determining applicable taxpayer ...- Date: Dec 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Reinsurance
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T3: Taxing Times Tidbits
involving critical illness riders to cash value life insurance contracts, and PLR 200627014 (March 6 ... to a term life insurance contract. PLR 200919011—LTC-Annuity Rider In PLR 200919011, a life insurance ...- Authors: Mark E Griffin, Craig R Springfield, Daniela Stoia, Biruta P Kelly
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance; Public Policy; Reinsurance
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T3: TAXING TIMES TIDBITS
Nonetheless, it is helpful to see IRS analysis in the life insurance space involving a reinsurance transaction ... reinsurance ceded.” The IRS also cited Beneficial Life Ins. Co. v. Commissioner,[7] which held that an ...- Authors: Frederic Gelfond
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Reinsurance; Reinsurance>General reinsurance
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The Mystery of PLR 201006002
transfer of assets and statutory reserves by a life insurance com- pany pursuant to an assumption reinsurance ... transaction under section 351. In the ruling, the life company transferred assets in excess of the assets ...- Authors: Julie V Goosman, Lori J Jones
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Reinsurance
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Unique Tax issues in LTC transactions
significant doubt exists as to reserve adequacy, life insurers are required to complete a gross premium ... arise for transactions involving other types of life and health insurance business. For LTC, this tax ...- Authors: Peter J Sproul
- Date: Mar 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Long-term Care; Reinsurance