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  • Changes to the Computation of Tax Reserves under P.L. 115-97
    Changes to the Computation of Tax Reserves under P.L. 115-97 The article describes changes to the computation of tax reserves as a result of the Tax Cuts and Jobs Act. Tax accounting;Taxation; ...

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    • Authors: Jeffrey Stabach, Kristin R Norberg
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance>Reserves - Life Insurance
  • Discounted Unpaid Losses: A Rate or a Curve?
    Discounted Unpaid Losses: A Rate or a Curve? The article describes changes to the computation of discounted unpaid losses (claim reserves) as a result of the 2017 tax legislation.

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    • Authors: Kristin R Norberg
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Health & Disability
  • What you need to know about the 2013 IDI Valuation Table
    What you need to know about the 2013 IDI Valuation Table This article discusses many of the complexities of the new IDI valuation table and how they might impact the implementation process.

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    • Authors: Robert Beal
    • Date: Mar 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: In The Public Interest
    • Topics: Financial Reporting & Accounting>Statutory accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Health & Disability>Disability insurance; Health & Disability>Disability tables; Life Insurance>Reserves - Life Insurance
  • IRS’s Proposed LRD Rules for Nonlife Reserves are Out
    IRS’s Proposed LRD Rules for Nonlife Reserves are Out A summary and analysis of REG-103163-18, the proposed regulations providing guidance for property-casualty loss reserve discounting (LRD) ...

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    • Authors: Jay Riback
    • Date: Mar 2019
    • Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance
  • Final Regs on Discounting Cancellable A&H (and Property-Casualty) Claim Reserves Under § 846
    Final Regs on Discounting Cancellable A&H (and Property-Casualty) Claim Reserves Under § 846 On June 17, 2019, the Internal Revenue Service published Final Regulations implementing changes ...

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    • Authors: Gregory K Oyler
    • Date: Nov 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: General Insurance (Property & Casualty); General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance; Life Insurance>Reserves - Life Insurance
  • A Logical Hole in AG33 for Annuity Statutory Reserve Calculations
    A Logical Hole in AG33 for Annuity Statutory Reserve Calculations Feature article discussing the requirements of AG33. Annuity valuation;Annuity reserves 4294998215 6/1/2013 12:00:00 AM ...

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    • Authors: John Blocher
    • Date: Jun 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Annuities; General Insurance (Property & Casualty)>Reserves - General Insurance