Advanced Search
Enter the criteria below to perform an advanced search. Entering more criteria narrows your search; entering less criteria broadens your search. To browse SOA content, visit Browse by Topic or Publication Browse.
121
-
130
of
165
results (0.16 seconds)
Sort By:
-
How to Value an “Additional”Annuity BenefitWhatever That Is
How to Value an “Additional”Annuity BenefitWhatever That Is This is an article about how to place value on an annuity benefit. Assumptions;Deferred annuities;Taxes=Taxation; 11516 09/01/2005 ...- Authors: Mark E Griffin, Joseph F McKeever
- Date: Sep 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Public Policy
-
Inclusive Insurance in Central and Southern Europe: An Interview With Renata De Leers
Inclusive Insurance in Central and Southern Europe: An Interview With Renata De Leers A description about current efforts of several Central and Southern Europen countries to improve penetration ...- Authors: Carlos Arocha
- Date: Nov 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Economics
-
Experience Rating, Helvering vs. LeGierse, and COLI/BOLI Arrangements
Experience Rating, Helvering vs. LeGierse, and COLI/BOLI Arrangements Almost 65 years ago, the Supreme Court issued its opinion in Helvering v. Le Gierse, addressing when an arrangement should be ...- Authors: Kirk Van Brunt
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
-
Proration for Segregated Asset Accounts – Part Two
Proration for Segregated Asset Accounts – Part Two Update to initial article in Sept. 2007 issue, because of two new revenue rulings: Rev. Rul. 2007-54, 2007-38 I.R.B. 604 and Rev. Rul. 2007-61, ...- Authors: Susan Hotine
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
On Grandfathers and Adjustments: New IRS Chief Counsel Advice Memo Blurs Lines
On Grandfathers and Adjustments: New IRS Chief Counsel Advice Memo Blurs Lines Illustrates the lack of clarity about how the various grandfather clauses applicable to life insurance contracts ...- Authors: Application Administrator, Craig R Springfield
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
-
Identified Straddle Rules Fixed by Technical Corrections
Identified Straddle Rules Fixed by Technical Corrections The recent Tax Technical Corrections Act of 2007, Pub. L. 110-172, signed into law on Dec. 29, 2007, includes a provision that permits a ...- Authors: Peter Winslow
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
What Does Textron Mean for Preserving the Confidentiality of Tax Accrual Workpapers?
What Does Textron Mean for Preserving the Confidentiality of Tax Accrual Workpapers? Two relatively recent developments have heightened tax managers’ anxiety concerning the possible disclosure of ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
Tax Aspects of Nonperforming Assets
Tax Aspects of Nonperforming Assets Comparison of statutory and tax accounting rules in treatment of non-performing assets. Taxes=Taxation; 11549 09/01/2008 05:00:00 ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
-
ACLI Update Column
ACLI Update Column After nearly a decade of work by ACLI and representatives of its member companies, the Society of Actuaries SOA, the American Academy of Actuaries Academy, and the NAIC’s Life ...- Authors: Bill Elwell
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
-
From the Chair
From the Chair This article highlights the achievements and successes of the section in 2008. Taxes=Taxation; 11560 02/01/2009 06:00:00 ...- Authors: Kory Olsen
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional development