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  • Alternative Minimum Tax
    percentage of premium under the assumptions used. The primary question in applying GAAP principles to mutual ... the AMT calculation. Because ff you are taking care of it in the regular tax, you are going to have ...

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    • Authors: David L Olmsted, William J Schreiner, Jonathan C Chapman
    • Date: Apr 1990
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Impact of Tax Changes
    there is intended to be legislation on long-term-care contracts and accelerated death benefits. This is ... long-term-care contracts more regular. You can make a number of arguments that long-term-care contracts ...

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    • Authors: Julian J Dukacz, Charles D Friedstat, Edward Robbins, Hugh McCormick
    • Date: Oct 1995
    • Competency: Technical Skills & Analytical Problem Solving
    • 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