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  • From the Editor – Guidance Matters

    From the Editor – Guidance Matters A discussion of the Treasury’s Priority Guidance Plan for the year July 2010 through June 2011. Taxes=Taxation; 19965 05/01/2011 05:00:00 ...

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    • Authors: Christian J DesRochers
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting

  • Deficiency Reserves: The Cicadas of the Life Insurance Industry

    Deficiency Reserves: The Cicadas of the Life Insurance Industry Author traces the tax treatment of deficiency reserves, beginning with the 1959 Act, illustrating how the decisions made in the ...

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    • Authors: Christian J DesRochers
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge
    • Topics: Life Insurance>Reserves - Life Insurance

  • From The Editor - In This Issue

    From The Editor - In This Issue The Taxing Times editor discusses what is in the current issue as well as Obama adminstration tax proposals affecting the insurance industry such as notification ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy

  • Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves

    Treading into the Thicket: Federal Income Tax Implications of Principles-Based Reserves This paper describes the Federal Income Tax FIT treatment of reserves historically. Then it describes ...

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    • Authors: Christian J DesRochers, Douglas N Hertz
    • Date: May 2007
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance

  • Inside the IRS: An Interview with William J. Wilkins

    Inside the IRS: An Interview with William J. Wilkins An interview with William J. Wilkins, Chief Counsel for the Internal Revenue Service and the Assistant General Counsel in the Department of ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy

  • A Conversation About IFRS

    A Conversation About IFRS A roundtable discussion of the new international accounting standards and the possible implications for all insurers. Accounting standards;International Accounting ...

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    • Authors: Christian J DesRochers, Craig Pichette, Peter Winslow
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]

  • From the Editor – In This Issue

    From the Editor – In This Issue Editor highlights three of the issue's articles and gives thanks to the departing assistant editor. 4294989082 09/01/2011 05:00:00 ...

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    • Authors: Christian J DesRochers
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • Treading Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves

    Treading Into The Thicket: Federal Income Tax Implications of Principles-Based Reserves A change in the way in which statutory life insurance and annuity reserves are determined in the United ...

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    • Authors: Christian J DesRochers, Douglas N Hertz
    • Date: May 2007
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance

  • Small Talk Newsletter, May 1998, Issue No. 11.

    Small Talk Newsletter, May 1998, Issue No. 11. Full version of Small Talk Newsletter, May 1998, Issue No. 11. 26293 05/01/1998 05:00:00 ...

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    • Authors: Christian J DesRochers, Jerry Enoch, Anson Glacy, R Thomas Herget, Norman E Hill, Paul J Sulek, James Thompson, Thomas P Tierney, Teri Geske, DALE ALLEN HALL, JOHN WADE, D A D'Annunzio, Joel Lantzman
    • Date: May 1998
    • Publication Name: Small Talk

  • Small Talk Newsletter, September 1999, Issue No. 14

    Small Talk Newsletter, September 1999, Issue No. 14 Full version of Small Talk Newsletter, September 1999, Issue No. 14. 26295 09/01/1999 05:00:00 ...

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    • Authors: Norma Y Christopher, Christian J DesRochers, Norman E Hill, John M O'Sullivan, James Thompson, Scott J Cipinko, Tim Pease, Kevin Keegan, Ara C Trembly
    • Date: Sep 1999
    • Publication Name: Small Talk
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