Tax Basis Assets And Liabilities Of U S Life Insurers

Author : Edward L. Robbins,Richard N. Bush
Publisher : ACTEX Publications
Page : 545 pages
File Size : 52,6 Mb
Release : 2015-03-08
Category : Business & Economics
ISBN : 9781625423832

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Tax Basis Assets and Liabilities of U.S. Life Insurers by Edward L. Robbins,Richard N. Bush Pdf

This new, innovative textbook, a sequel to US Tax Reserves for Life Insurers published in 2005, provides authoritative guidance and mathematical approaches to calculating both actuarial tax basis liabilities (reserves and related items) and assets (primarily invested assets and deferred taxes). The text provides an introduction to statutory and tax reserve planning and includes a detailed discussion of the pertinent parts of the authoritative guidance, including extensive references to specific cases and rulings. This sequel provides significant detail on investment tax accounting and offers an introduction to tax aspects of business combinations.

Author : Thomas Neubig
Publisher : Unknown
Page : 90 pages
File Size : 41,8 Mb
Release : 1984
Category : Income tax
ISBN : STANFORD:36105043831259

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The Taxation of Income Flowing Through Life Insurance Companies by Thomas Neubig Pdf

Author : United States. Internal Revenue Service
Publisher : Unknown
Page : 12 pages
File Size : 45,7 Mb
Release : 2024-05-18
Category : Electronic
ISBN : STANFORD:36105127904980

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Basis of Assets by United States. Internal Revenue Service Pdf

Author : United States. Congress. Senate. Committee on Finance
Publisher : Unknown
Page : 90 pages
File Size : 50,9 Mb
Release : 1955
Category : Electronic
ISBN : STANFORD:36105045294985

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Tax Formula for Life Insurance Companies... by United States. Congress. Senate. Committee on Finance Pdf

Author : Anonim
Publisher : Unknown
Page : 136 pages
File Size : 51,9 Mb
Release : 1962
Category : Insurance, Life
ISBN : UCAL:$B636987

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Life Insurance Fact Book by Anonim Pdf

Author : United States. Congress. Senate. Committee on Finance
Publisher : Unknown
Page : 1106 pages
File Size : 47,8 Mb
Release : 1958
Category : Insurance, Life
ISBN : UCAL:B5143339

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Taxation on Life Insurance Income by United States. Congress. Senate. Committee on Finance Pdf

Author : Anonim
Publisher : Unknown
Page : 12 pages
File Size : 47,8 Mb
Release : 1995
Category : Capital gains tax
ISBN : MINN:30000005171933

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Basis of Assets by Anonim Pdf

Author : Irwin T. Vanderhoof,Edward Altman
Publisher : Springer Science & Business Media
Page : 389 pages
File Size : 47,7 Mb
Release : 2013-04-17
Category : Business & Economics
ISBN : 9781475767322

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The Fair Value of Insurance Liabilities by Irwin T. Vanderhoof,Edward Altman Pdf

This book explores theoretical and practical implications of reflecting the fair value of liabilities for insurance companies. In addition, the contributions discuss the disclosure of these values to the financial and regulatory communities and auditing firms which are actually calculating this illusive but important variable. It combines contributions by distinguished practitioners from the insurance, accounting and finance fields, with those of prominent academics. One of the central themes of the collection is that adequate disclosure of the true economic value of insurance company liabilities is both possible and desirable. Wherever possible, the insurance valuation process is wedded with modern financial theory. For example, the use of option pricing theory is applied to insurance companies, where the true value of the firm's liabilities is a critical variable. Methods such as cash flow, earned profit and indirect discount are explored.

Author : International Accounting Standards Board
Publisher : Unknown
Page : 46 pages
File Size : 41,6 Mb
Release : 2004
Category : Business insurance
ISBN : 1904230490

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IFRS 4 Insurance Contracts by International Accounting Standards Board Pdf

Author : United States. Congress. Senate. Committee on Finance
Publisher : Unknown
Page : 724 pages
File Size : 47,9 Mb
Release : 1959
Category : Income tax
ISBN : UOM:39015082026207

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Tax Formula for Life Insurance Companies by United States. Congress. Senate. Committee on Finance Pdf

Author : Nigel Davies,Richard Podpiera,Mr.Udaibir S. Das
Publisher : International Monetary Fund
Page : 45 pages
File Size : 43,7 Mb
Release : 2003-07-01
Category : Business & Economics
ISBN : 9781451856002

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Insurance and Issues in Financial Soundness by Nigel Davies,Richard Podpiera,Mr.Udaibir S. Das Pdf

This paper explores insurance as a source of financial system vulnerability. It provides a brief overview of the insurance industry and reviews the risks it faces, as well as several recent failures of insurance companies that had systemic implications. Assimilation of banking-type activities by life insurers appears to be the key systemic vulnerability. Building on this experience and the experience gained under the FSAP, the paper proposes key indicators that should be compiled and used for surveillance of financial soundness of insurance companies and the insurance sector as a whole.

Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 1788 pages
File Size : 50,8 Mb
Release : 1996
Category : Internal revenue
ISBN : PSU:000025747775

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Miscellaneous Tax Reforms by United States. Congress. House. Committee on Ways and Means Pdf

Author : Kenneth A. Froot
Publisher : University of Chicago Press
Page : 490 pages
File Size : 47,9 Mb
Release : 2007-12-01
Category : Business & Economics
ISBN : 9780226266251

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The Financing of Catastrophe Risk by Kenneth A. Froot Pdf

Is it possible that the insurance and reinsurance industries cannot handle a major catastrophe? Ten years ago, the notion that the overall cost of a single catastrophic event might exceed $10 billion was unthinkable. With ever increasing property-casualty risks and unabated growth in hazard-prone areas, insurers and reinsurers now envision the possibility of disaster losses of $50 to $100 billion in the United States. Against this backdrop, the capitalization of the insurance and reinsurance industries has become a crucial concern. While it remains unlikely that a single event might entirely bankrupt these industries, a big catastrophe could place firms under severe stress, jeopardizing both policy holders and investors and causing profound ripple effects throughout the U.S. economy. The Financing of Catastrophe Risk assembles an impressive roster of experts from academia and industry to explore the disturbing yet realistic assumption that a large catastrophic event is inevitable. The essays offer tangible means of both reassessing and raising the level of preparedness throughout the insurance and reinsurance industries.

Author : Anonim
Publisher : Unknown
Page : 52 pages
File Size : 44,9 Mb
Release : 1998
Category : Aliens
ISBN : MINN:30000005590827

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U.S. Tax Guide for Aliens by Anonim Pdf

Author : AICPA
Publisher : John Wiley & Sons
Page : 688 pages
File Size : 52,9 Mb
Release : 2019-01-14
Category : Business & Economics
ISBN : 9781945498527

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Audit and Accounting Guide: Property and Liability Insurance Entities 2018 by AICPA Pdf

Get authoritative accounting and auditing guidance. Educate staff on the property and liability insurance industry, its products and regulatory issues, and the related transaction cycles an insurance entity is involved with. This guide contains updates on current GAAP and statutory accounting and audit guidance, as well as relevant guidance contained in standards issued through September 1, 2018 which have a major impact on insurance entities, including: FASB ASU No. 2016-01 and AICPA Q&A Section 7100.15: Insurance Companies and the Definition of Public Business Entity Revenue Recognition Implementation Issue: Considerations for Applying the Scope Exception in FASB ASC 606-10-15-2 and 606-10-15-4 to Contracts Within the Scope of FASB ASC 944