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Deficiency Reserves: The Cicadas of the Life Insurance Industry
Deficiency Reserves: The Cicadas of the Life Insurance Industry Author traces the tax treatment of deficiency reserves, beginning with the 1959 Act, illustrating how the decisions made in the ...- Authors: Christian J DesRochers
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Life Insurance>Reserves - Life Insurance
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Treading Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves
Treading Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves A change in the way in which statutory life insurance and annuity reserves are determined in the United ...- Authors: Christian J DesRochers, Douglas N Hertz
- Date: May 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Tax Uncertainty Swirls Around Principles-Based Reserves
Tax Uncertainty Swirls Around Principles-Based Reserves Author discusses the treatment of current life insurance reserves under the tax code in determining a life insurer's taxable income, ...- Authors: Christian J DesRochers
- Date: Nov 2007
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves
Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves This paper describes the Federal Income Tax FIT treatment of reserves historically. Then it describes ...- Authors: Christian J DesRochers, Douglas N Hertz
- Date: May 2007
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III
Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III Dialogue between Peter Winslow, a tax attorney, and Edward Robbins and Christian DesRochers, tax ...- Authors: Christian J DesRochers, Edward Robbins, Peter Winslow
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance