Announcement: SOA congratulates the new ASAs and CERAs for November 2022.

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  • Federal Income Tax On Life Insurance Companies
    which it has responsibility for preparing. The primary purpose for estab- lishing the division was to ... The departmental split tries to recognize the direct source of a deduction. Our tax base has always ...

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    • Authors: John S Fry, Gilbert W Hart, Robert H Jordan, Peter W Plumley, Harry D. Garber, John C Fraser, William J November, B Franklin Blair
    • Date: Jan 1962
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Federal Taxation - An Update
    restrictions if further requirements were not met. The primary purpose of TEFRA was the raising of tax revenue ... TEFRA, increases were tied to the increases in the primary insurance amount, thus, a floor benefit of $75 ...

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    • Authors: John H Elken, Gregory William Hintz, Sidney A LeBlanc, Michael J Mahoney, John Palmer
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Reinsurance and Tax Developments
    This can be based on the ratio of tax to statutory direct reserves, or simply be the actual statutory reinsurance ... mortality table and interest rate used to compute the direct reserve. In computing the FPR, a similar credit ...

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    • Authors: Mark Hopfinger, W Dennis Pepe
    • Date: Jan 1992
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Tax accounting; Reinsurance
  • Individual Life Insurance
    through existing field compensation systems. Great care must be taken to avoid the creation of a block of ... as Jesse sug- gested, to fire agents who broker direct rather than through the company brokerage firm ...

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    • Authors: William Britton, Paul J Overberg, Marjorie Rosenberg, Jesse M Schwartz, Lawrence Silkes
    • Date: Apr 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
  • Taxes Under Conditions of Inflation
    too long ago, American businessmen really did not care what tax policy was anyplace else in the world. ... tax law that were specifically inserted to take care of inflation. Other countries have special reserves ...

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    • Authors: Quincy S Abbot, Peter W Plumley, B Kenneth Sanden
    • Date: Apr 1976
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Economics>Macroeconomics; Financial Reporting & Accounting>Tax accounting
  • Ask The Experts
    credits, which are greater than the respective direct reserve, be handled? Should they simply be calculated ... calculated and posted? Should they be capped at the direct reserve? If they’re capped, should it be in the ...

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    • Authors: Frank M Amrine, Andrew Bodine, Armand de Palo, Mark Freedman, Charles D Friedstat, James P Greaton, Meredith Ratajczak, William J Schreiner, Stephen N Steinig
    • Date: Nov 2001
    • 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
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Public Policy
  • Recent Developments on Company Tax Issues
    considered and Treasury supported the DAC tax based on direct premiums only, not net of reinsurance. The IRS ... company rule, was that a company would compute its direct premiums, minus its ceded premiums, and that net ...

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    • Authors: Arthur L Bailey, Kenneth J Clark, William J Schreiner, Clifford R Jones
    • Date: Apr 1991
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Canadian Income Tax
    which is payable by the companies in lieu of a direct tax on policyholders, will be passed on to policyholders ... considered inequitable. Policyholders do not have direct and immediate access to investment income that ...

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    • Authors: William H Burling, H Edward Harland, J Craig Davidson, George C Campbell
    • Date: Oct 1969
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Federal Income Tax
    procedure. SPEAKER FROM THE FLOOR: I wish to direct a question to Mr. Harland. A previous speaker ... lower to start with. MR. DELANEY: I now wish to direct a question to Mr. Hinsdale. Is the amendment to ...

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    • Authors: Quincy S Abbot, William D Bishop, H Edward Harland, John E Hearst, Kenneth P Hinsdale, Gerald A Levy, W James Preble, Henry B Ramsey, Marvin L Weisbrod, John C Fraser, Welburn J Adams, Willis J. Lutz
    • Date: Apr 1968
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
  • Federal Income Tax Topics
    Federal Income Tax Topics This session at the SOA 1962 Jacksonville Regional Meeting is a ... examiners and revenue agents. The one group places primary emphasis on admitted assets and liabilities, and ...

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    • Authors: Gene P Archer, Herald H Hughes, James A Livingston
    • Date: May 1962
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting