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  • Federal Income Tax: Policyholder Issues
    Federal Income Tax: Policyholder Issues This session discussion is about Federal Income Tax, policy ... Society of Actuaries Vol. 15, No. 2. Long-term care=LTC;Mortality rates=Mortality tables=Death rates ...

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    • Authors: Steven Eisenberg, Douglas N Hertz, Carol A Marler, John Palmer, W Mark Smith
    • Date: May 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance; Public Policy
  • U.S. Federal Income Taxes
    long range tax hill, although that is not the primary focus of this open forum. During 1978 and 1979 ... that they are treated too favorably compared to direct investments and taxable savings such as bank accounts ...

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    • Authors: Charles G Bentzin, Stephen D Bickel, Albert P Burgess, Harold Cherry, James W Dederer, John H Elken, Ardian Gill, Ralph H Goebel, Allan D Greenberg, Douglas N Hertz, Carroll R Hutchinson, Jeffrey Miller, Richard Minck, Robert E Rich, Alan W Sibigtroth
    • Date: Oct 1982
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments; Life Insurance; Reinsurance
  • Federal Income Taxes - Insured And Annuitant Perspective
    level playing fields, and stock/mutual was the primary field it was concerned about. The stock companies ... loans and withdrawals is just about as bad as a direct tax on inside build-up. Others take a more moderate ...

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    • Authors: Application Administrator, David Carlson, Stephen C Eldridge, Douglas N Hertz, Andrew D Pike, Virgil Wagner
    • Date: Oct 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities; Public Policy
  • Tax Issues
    seriousmatter of policyholderrelations,companiesmust take care becausethe IRS has plenty of authority to inflictcompany ... out there alone. On the other hand, remember the primary rule, and that is, be reasonable. If the crowd's ...

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    • Authors: Application Administrator, Bruce Booker, Douglas N Hertz
    • Date: Jun 1992
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Public Policy; Public Policy
  • What's New and Exciting in Insurance Product Taxation?
    insurance under the tax laws. You need to use some care here in deciding whether you run your terminal ... explain what all that is about and why we should care about it. What I want to talk about today is the ...

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    • Authors: Application Administrator, Douglas N Hertz, Brian King
    • Date: Jun 2004
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance; Public Policy
  • Federal Income Tax
    premiums for individual life insurance contracts - direct premiums minus reinsurance ceded but without consideration ... it is possible, and it would require the greatest care. MR. EARLON MILBRATH: I think Doug has hit on a ...

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    • Authors: Stephen D Bickel, Douglas N Hertz, Walter Juncker, Lynn C Miller, Earlon L Milbrath, Thomas E Skillman
    • Date: May 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Federal Income Tax – Emerging Issues
    mutual. That was the Paulsen case, 1985, if you care to look it up and see how the Supreme Court came ... just pose one question. Why should stock companies care at all about section 809 since it doesn't impose ...

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    • Authors: Douglas N Hertz, John Palmer, Andrew D Pike, Virgil Wagner, William T Gibb
    • Date: Jun 1988
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Public Policy
  • Tax Parity For Individual Life Insurance Products
    Tax Parity For Individual Life Insurance Products This discussion looked at defining tax parity ... same? The Hutton ruling seemed to indicate that a direct increase in reserve was flat out possible R the ...

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    • Authors: Peter F Chapman, Douglas N Hertz, Neal N Stanley, James B Dox
    • Date: May 1982
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Tax Cash-Flow Projections
    Tax Cash-Flow Projections This session at the SOA 1990 Hartford Spring Meeting is ... ascertaining how to model taxes. Again, the largest primary difficulties are alternative minimum tax carryforwards ...

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    • Authors: Arthur V Anderson, Shane A Chalke, Lester A Edelstein, Douglas N Hertz
    • Date: Apr 1990
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Modeling & Statistical Methods