1
-
3
of
3
results (0.39 seconds)
Sort By:
-
The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves
The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves Section 807d of the IRC provides that the deductible reserve for a life insurance contract is the greater of net surrender ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
-
Reserve Criteria under Section 818c
Reserve Criteria under Section 818c Section 818c of the Life Insurance Company Income Tax Act of 1959 provides, for companies holding other than net level premium reserves, a choice of ...- Authors: Robert C Tookey, Harwood Rosser
- Date: Jun 1962
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
-
Federal Tax Issues Under the 2001 CSO Mortality Tables
Federal Tax Issues Under the 2001 CSO Mortality Tables Federal Tax Issues Under the 2001 CSO Mortality Tables Life reserves;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 9132 3/1/ ...- Authors: Application Administrator, John J Spina
- Date: Mar 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy