Announcement: SOA congratulates the new ASAs and CERAs for August 2024.

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  • Federal Income Tax On Life Insurance Companies
    which it has responsibility for preparing. The primary purpose for estab- lishing the division was to ... The departmental split tries to recognize the direct source of a deduction. Our tax base has always ...

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    • Authors: John S Fry, Gilbert W Hart, Robert H Jordan, Peter W Plumley, Harry D. Garber, John C Fraser, William J November, B Franklin Blair
    • Date: Jan 1962
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Reinsurance - Current Financial Reporting Topics
    reinsurance contracts which are entered into for the primary purpose of providing only temporary surplus relief ... an_ of the following conditions exist: 1. The primary effect is to transfer deficiency reserves or excess ...

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    • Authors: Gary L Eginton, Gilbert W Hart, Frank Klinzman, James L Sweeney, John E Tiller
    • Date: May 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Reinsurance>Counterparty risk; Reinsurance>Financial reporting for reinsurance
  • Digest - The Society's Spring Programs and Discussion Rules
    He would, however, be prepared to toss out some direct questions on detail or do some needling to get ... moderator, who would lead the discussion and could direct the type of discussion suggested. MR. LOUIS ...

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    • Authors: Donald D Cody, William H Crosson, Robert F Davis, Robert H Dreyer, Neal A Farmer, Louis Garfin, Donald S Grubbs, Gilbert W Hart, Howard H Hennington, Daniel F McGinn, Chandler L McKelvey, Lawrence Mitchell, Ernest J Moorhead, Stanley L Olds, W Donald Patterson, Stuart A Robertson, Harry M Sarason, J Darrison Sillesky, Christopher H Wain, JOHN H MILLER, Louis Levinson, Alton P Morton, Mortimer Spiegelman, Milton F Chauner, Garnett E Cannon, Henry F Rood, Edward A Green, Wilmer A Jenkins, William F Marples, Peter R Wilde, E Forrest Estes, Pearce Shepherd, Eugene H Neuschwander, William B Dandy, Robert Ellis Shalen, Bruce E Shepherd, Harlow B Staley, Victor B Glunts, Gilbert A Heun, Carl E Herfurth, George H Davis
    • Date: Apr 1965
    • Competency: Professional Values>Practice expertise
    • Publication Name: Transactions of the SOA
    • Topics: Actuarial Profession>Professional associations
  • United States Federal Income Tax
    or refunds by lines of business does not have a direct bearing on the current annual statement. However ... apart from all the other lines of business. The primary disadvantage mentioned for the separate company ...

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    • Authors: Charles M Beardsley, Albert Gubar, Gilbert W Hart, William B Harman, John C Fraser, Paul T Harkness
    • Date: Apr 1969
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Adjusted Earnings
    adjustments to surplus or a company consistently made direct charges to surplus rather than attempting to carry ... to be placed on whatever information companies care to give in their annual stockholders' reports.

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    • Authors: H J Boothroyd, Gary Corbett, Ralph H Goebel, Melvin L Gold, Gilbert W Hart, Abraham Hazelcorn, William C Hsiao, Ronald A Karp, Howard H Kayton, Paul H Knies, Frederick J Knox, Crawford E Laing, Donald J Leapman, Richard H Morse, John S Moyse, Alan Richards, Edward Robbins, Stuart A Robertson, G Philip Streatfeild, Frederick S Townsend, Charles Connolly, William J November, Herbert L Feay, William K. Nicol, Alfred L Buckman, Richard M Sellers, Allen L. Mayerson, Harwood Rosser, George D. Chester, Bernard Fenster
    • Date: Apr 1968
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting