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Update: IRS Issues Guidance Regarding the 2 Percent De Minimis Exception Under IRC Section 162(M)(6)
as part of the Patient Protection and Affordable Care Act, and generally limits the deductibility of any ... purchased health insurance as a consequence of health care reform. The immediate con- cern for the life insurance ...- Authors: Daniel Stringham
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Health insurance; Public Policy
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Session 46 - Reserving 101 for Health Actuaries
reconciliation assumes the claim lag grids include only "direct claims", prior to credits for reinsurance recoveries; ... reconciliation assumes the claim lag grids include only "direct claims", prior to credits for reinsurance recoveries; ...- Authors: Roger Schacht, Gregory Sgrosso, Zhe Li, Zachary B Lamers
- Date: Aug 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Health insurance
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GAAP for Medicare Supplement Policies
340 GAAP FOR MEDICARE SUPPLEMENT POLICIES The primary reason for assumptions 2 and 3 is the resulting ... matching expenses with revenues was taken as of primary importance. In [6, p. 53], Posnak states " In ...- Authors: Alfred Raws
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Health insurance