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  • Negative IMR Considerations in a Higher Interest Rate Environment
    Negative IMR Considerations in a Higher Interest Rate Environment Interest Maintenance ... with the NAIC Annual Statement Instructions. The primary purpose of IMR is to spread the effect that after-tax ...

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    • Authors: Yuan Tao, Charles K Chacosky, Rey Malile
    • Date: Jun 2023
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
  • In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies
    In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life ... many other complications in practice, requiring care- ful attention to character (ordinary vs. capital) ...

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    • Authors: Kristin R Norberg
    • Date: Nov 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting