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

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

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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.The 10-year threshold was presumably meant to allow contracts (such as a universal life contract) to avoid a DAC tax ... Accounting Practices and Procedures Manual, Appendix A-820 Ap 16 240 TAX BASIS ASSETS AND LIABILITIES OF U.S.anbsp;...

Title:Tax Basis Assets and Liabilities of U.S. Life Insurers
Author: Edward L. Robbins, Richard N. Bush
Publisher:ACTEX Publications - 2015-03-08

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