Announcement: SOA congratulates the new ASAs and CERAs for February 2026

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  • In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations

    In the Beginning - Taxation of U.S. Owned Foreign Insurance Operations This article is an introduction to the principles of taxation of U.S. owned foreign insurance operations, such as controlled ...

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    • Authors: Timothy Branch
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Global Perspectives>Multinational companies; Public Policy
  • From the Chair- Forward to 2017!

    From the Chair- Forward to 2017! The Chairperson of the Taxation Section shares the section council's plans and goals for 2017 PBR;Taxes 6442474682 02/01/2017 06:00:00 ...

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    • Authors: Donald Walker
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements

    Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements The article summarizes several recent private letter rulings from the IRS addressing the "investor ...

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    • Authors: Bryan W Keene, John Adney
    • Date: Jun 2017
    • Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
    • Publication Name: Taxing Times
    • Topics: Annuities>Individual annuities; Annuities>Investment strategy - Annuities; Annuities>Policyholder behavior - Annuities; Annuities>Variable annuities; Public Policy
  • From the Chair Where We Go From Here

    From the Chair Where We Go From Here The Chairperson of the Taxation Section discusses how the section will deal with changes to the US Tax Code. PBR;Taxation 6442478981 10/01/2017 05:00:00 ...

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    • Authors: Donald Walker
    • Date: Oct 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)

    Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a) This dialogue discusses the history and purpose of section 811(a) and its historic role in the ...

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    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • No Limits

    No Limits Contract-level Monte Carlo is the new normal for the insurance industry. This article demonstrates how it works in practice. ... By Osmo Jauri and Timo Penttilä By Osmo Jauri and ...
    • Authors: Society of Actuaries
    • Date: Apr 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: CompAct
  • 2016 Professionalism Ready-to-Go Kit

    2016 Professionalism Ready-to-Go Kit The 2016 Professionalism Ready-to-Go Kit is designed so that an experienced facilitator can use the materials to lead a session on professionalism. It is ...

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    • Authors: Society of Actuaries
    • Date: Jan 2017
    • Competency: Professional Values>Practice expertise
    • Topics: Actuarial Profession>Ethics; Actuarial Profession>Management skills; Actuarial Profession>Professional development
  • Reminiscences of a Prophet Operator

    Reminiscences of a Prophet Operator Read this article for an overview of Sungard’s Prophet Professional program.By Anton Kobelev By Anton Kobelev I have worked with Sungard’s Prophet software for ...
    • Authors: Anton Kobelev
    • Date: Oct 2013
    • Competency: Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: CompAct
    • Topics: Technology & Applications>Software
  • Columbia Invades Bermuda

    Columbia Invades Bermuda In March 2014, students from Columbia University, Masters in Actuarial Science program participated in an educational trip to learn about the international insurance and ...
    • Authors: Michael Frank
    • Date: Aug 2014
    • Competency: Leadership>Mentoring; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Independent Consultant
    • Topics: Actuarial Profession>Academic partnerships
  • Equity Risk Preiums

    Equity Risk Preiums Victory Modugno summarizes his paper, “Estimating Equity Risk Premiums.” By Victor Modugno Introduction This is a summary of my paper, “Estimating Equity Risk Premiums,” ...
    • Authors: Victor Modugno
    • Date: May 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Pension Section News
    • Topics: Economics
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