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  • Deferred Taxes
    addition, the pattern of utiliza- tion of medical care services under au HMO may differ from utilization ... this data will result in the hospital and medical care component of the capitation. The table below shows ...

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    • Authors: Robert L Lindsay
    • Date: Jan 1973
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
  • TAX SITUATIONS UNDER TEFRA
    TAX SITUATIONS UNDER TEFRA The article discusses the implications of life insurance company taxation ... policy should be avoided if reason- able more direct methods of achieving the purpose are available ...

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    • Authors: James P A Knight
    • Date: Jan 1983
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Tax accounting
  • To Be Continued - Group Insurance Programs - Special Financing Arrangements
    To Be Continued - Group Insurance Programs - Special Financing Arrangements A discussion of funding ... once the policyholder’s total outlay for health care benefits during a policy year reaches this level ...

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    • Authors: Stephen Carter
    • Date: Jan 1978
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions>Actionable recommendations; Strategic Insight and Integration>Strategy development
    • Publication Name: The Actuary Magazine
    • Topics: Actuarial Profession>Best practices; Finance & Investments; Financial Reporting & Accounting>Tax accounting; Health & Disability>Health insurance