Tax Basis Assets and Liabilities of U.S. Life Insurers

Tax Basis Assets and Liabilities of U.S. Life Insurers PDF Author: Edward L. Robbins
Publisher: ACTEX Publications
ISBN: 1625423837
Category : Business & Economics
Languages : en
Pages : 545

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Book Description
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.

Tax Basis Assets and Liabilities of U.S. Life Insurers

Tax Basis Assets and Liabilities of U.S. Life Insurers PDF Author: Edward L. Robbins
Publisher: ACTEX Publications
ISBN: 1625423837
Category : Business & Economics
Languages : en
Pages : 545

Get Book Here

Book Description
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.

Basis of Assets

Basis of Assets PDF Author:
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 20

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Life Insurance Fact Book

Life Insurance Fact Book PDF Author:
Publisher:
ISBN:
Category : Insurance, Life
Languages : en
Pages : 134

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United States Code

United States Code PDF Author: United States
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1722

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Coordinated Examination Program (CEP).

Coordinated Examination Program (CEP). PDF Author:
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 2

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The Fair Value of Insurance Liabilities

The Fair Value of Insurance Liabilities PDF Author: Irwin T. Vanderhoof
Publisher: Springer Science & Business Media
ISBN: 1475767323
Category : Business & Economics
Languages : en
Pages : 389

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Book Description
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.

The Financing of Catastrophe Risk

The Financing of Catastrophe Risk PDF Author: Kenneth A. Froot
Publisher: University of Chicago Press
ISBN: 0226266257
Category : Business & Economics
Languages : en
Pages : 490

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Book Description
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.

U.S. Tax Reserves for Life Insurers

U.S. Tax Reserves for Life Insurers PDF Author: Edward L. Robbins
Publisher:
ISBN: 9780975933725
Category : Life insurance
Languages : en
Pages : 853

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Book Description


Japan

Japan PDF Author: International Monetary Fund. Monetary and Capital Markets Department
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 141

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Book Description
This assessment of insurance supervision and regulation in Japan was carried out as part of the 2024 Financial Sector Assessment Program (FSAP). This assessment has been made against the Insurance Core Principles (ICPs) issued by the International Association of Insurance Supervisors (IAIS) in November 2019. The assessment includes the standards of the Common Framework for the Supervision of Internationally Active Insurance Groups (ComFrame). It is based on the laws, regulations and other supervisory requirements, and practices that were in place at the time of the assessment in September and October 2023.

Farmer's Tax Guide

Farmer's Tax Guide PDF Author:
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 112

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Book Description