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  • Taxing Times, May 2007, Volume 3, Issue No. 2

    Taxing Times, May 2007, Volume 3, Issue No. 2 Full version of Taxing Times, May 2007, Volume 3, Issue No. 2. 26420 05/01/2007 05:00:00 ...

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    • Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
    • Date: May 2007
    • Publication Name: Taxing Times

  • Administration of the "Material Change" Rules: Meeting the Challenge

    Administration of the "Material Change" Rules: Meeting the Challenge This article is a companion to “They Go Bump in the Night: Life Insurance Policies and the Law of Material Change,” ...

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    • Authors: Christian J DesRochers, Brian King
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance

  • Supplement to Life Insurance and Modified Endowments, Under Internal Revenue Code Sections 7702 and 7702A

    Supplement to Life Insurance and Modified Endowments, Under Internal Revenue Code Sections 7702 and 7702A This 2008 supplement addresses the issues that have arisen in life insurance tax laws ...

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    • Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Brian A King
    • Date: Jan 2008
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Life Insurance; Public Policy

  • Small Talk Newsletter, November 2007, Issue No. 29

    Small Talk Newsletter, November 2007, Issue No. 29 Full version of Small Talk Newsletter, November 2007, Issue No. 29. 26309 11/01/2007 05:00:00 ...

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    • Authors: Mark Birdsall, Christian J DesRochers, Norman E Hill, Terry Long, James Thompson, Donald Walker, Steven Siegel, ADAM ALLEN WHITE, Meg Weber, Jeffrey B Norris
    • Date: Nov 2007
    • Publication Name: Small Talk

  • Taxing Times, September 2007, Volume 3, Issue No. 3

    Taxing Times, September 2007, Volume 3, Issue No. 3 Full version of Taxing Times, September 2007, Volume 3, Issue No. 3. 26421 09/01/2007 05:00:00 ...

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    • Authors: Christian J DesRochers, Leslie Chapman, Brian King, Kory Olsen, Susan Hotine, Peter Winslow, Thomas Gibbons
    • Date: Sep 2007
    • Publication Name: Taxing Times

  • X-Rated Reserves: AXXX and XXX

    X-Rated Reserves: AXXX and XXX Discusses the federal income tax aspects of reserves for term and secondary-guarantee UL, as regulated by XXX and AXXX. Secondary guarantees;Taxes=Taxation;Term ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Secondary guarantees; Life Insurance>Term life

  • From the Editor: To our Readers

    From the Editor: To our Readers A brief discussion of the articles included in the February 2013 issue of Taxing Times. Taxation;Principles-based reserves 4294995689 02/01/2013 06:00:00 ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • 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, ...

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    • 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

  • Evolution of the MortalityRequirements under Sections7702 and 7702A of the InternalRevenue Code

    Evolution of the MortalityRequirements under Sections7702 and 7702A of the InternalRevenue Code Notice 2004-611 is the latest in a series of administrative pronouncements from the Internal ...

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    • Authors: Christian J DesRochers
    • Date: May 2005
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Public Policy

  • The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance

    The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance The interaction of section 7702 cash value accumulation test [CVAT] and state ...

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    • Authors: Christian J DesRochers, Benjamin J. Yahr
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
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