Description: Full version of Taxing Times, September 2005, Volume 1, Issue No. 2.

Description: A comprehensive look at Actuarial Guideline 43 VA CARVM. This article examines the statutory and tax implications of AG 43 for the determination of reserves for annuity writers.

Description: Full version of International Section News, July 2007, Issue No. 42.

Description: Article from The Financial Reporter on the fifth Pan-American Actuarial Congress that took place in the beautiful city of Buenos Aires, Argentina.

Description: A discussion of the theoretical basis of deferred income tax accounting (accounting for actuaries), an overview of the current statutory accounting rules governing income tax accounting under SSAP 101, and some examples of the effects of SSAP 101’s admissibility test on regulatory capital.

Description: The article deals with the critique of a technical advice memorandum issued by the IRS. It basically states the author's opinion that, although the conclusion was correct, the reasoning given was inappropriate.

Description: Full version of THE FINANCIAL REPORTER, May 2004, Issue No. 57

Description: Full version of Taxing Times, December 2005, Volume 1, Issue No. 1.

Description: Full version of Taxing Times, February 2007, Volume 3, Issue No. 1.

Description: This paper will provide demonstrations of the following three statements: That the calculation of principles-based reserves should ignore federal income taxes That the currently required statutory deferred tax calculation would need to be changed to permit an appropriate deferred tax asset to accompany such reserve so that the result can be correctly principles-based on a post-tax basis That the Tax DAC, pursuant to Section 848 of the Internal Revenue Code, is effectively a negative tax reserve.