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  • Taxing Times, May 2007, Volume 3, Issue No. 2
    Taxing Times, May 2007, Volume 3, Issue No. 2 Full version of Taxing Times, May 2007, Volume 3, Issue No. 2. 26420 5/1/2007 12:00:00 AM ...

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    • Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
    • Date: May 2007
    • Publication Name: Taxing Times
  • Administration of the "Material Change" Rules: Meeting the Challenge
    Administration of the "Material Change" Rules: Meeting the Challenge This article is a companion to “They Go Bump in the Night: Life Insurance Policies and the Law of Material Change,” ...

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    • Authors: Christian J DesRochers, Brian King
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
  • Taxing Times, September 2007, Volume 3, Issue No. 3
    Taxing Times, September 2007, Volume 3, Issue No. 3 Full version of Taxing Times, September 2007, Volume 3, Issue No. 3. 26421 9/1/2007 12:00:00 AM ...

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    • Authors: Christian J DesRochers, Leslie Chapman, Brian King, Kory Olsen, Susan Hotine, Peter Winslow, Thomas Gibbons
    • Date: Sep 2007
    • Publication Name: Taxing Times
  • From the Editor: To our Readers
    From the Editor: To our Readers A brief discussion of the articles included in the February 2013 issue of Taxing Times. Taxation;Principles-based reserves 4294995689 2/1/2013 12:00:00 AM ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • The Driving Force Behind Participating - Universal Life - Nonguaranteed Element Product Development
    The Driving Force Behind Participating - Universal Life - Nonguaranteed Element Product Development 1994 SOA Spring Meeting, San Francisco. The panel discussed current issues in participating, ...

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    • Authors: Christian J DesRochers, Philip Polkinghorn, Linda S Streck, Mark A Tullis
    • Date: May 1994
    • Competency: Strategic Insight and Integration
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance; Life Insurance>Pricing - Life Insurance; Life Insurance>Universal life
  • The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance
    The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance The interaction of section 7702 cash value accumulation test [CVAT] and state ...

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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
  • From the Editor: To Our Readers
    From the Editor: To Our Readers A discussion of risk and tax risk. Tax;risk;life insurance 4294997335 5/1/2013 12:00:00 AM ...

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    • Authors: Christian J DesRochers
    • Date: May 2013
    • Publication Name: Taxing Times
  • Evolution of the Product Development Process
    Evolution of the Product Development Process This session at the SOA 1990 Annual Meeting discusses the evolution of techniques in product development for life insurance with a focus on ...

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    • Authors: Shane A Chalke, Christian J DesRochers, Dale Hagstrom, Larry L Schreiber
    • Date: Oct 1990
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Pricing - Annuities; Life Insurance>Pricing - Life Insurance
  • Taxing Times, May 2005, Volume 1, Issue No. 1
    Taxing Times, May 2005, Volume 1, Issue No. 1 Full version of Taxing Times, May 2005, Volume 1, Issue No. 1. 26415 5/1/2005 12:00:00 AM ...

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    • Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Edward Robbins, Brian King, Craig R Springfield, Tom Quinn, Susan Hotine, Peter Winslow, Joseph F McKeever
    • Date: May 2005
    • Publication Name: Taxing Times
  • Assessing the Transfer of Risk: An Actuarial Perspective
    Assessing the Transfer of Risk: An Actuarial Perspective This article discusses risk transfer and how difficult it is to define and describe. For actuaries, the challenge is to develop an ...

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    • 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