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

Published: 2015-03-08

Total Pages: 545

ISBN-13: 1625423837

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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.

Audit and Accounting Guide: Life and Health Insurance Entities 2018

Audit and Accounting Guide: Life and Health Insurance Entities 2018 PDF

Author: AICPA

Publisher: John Wiley & Sons

Published: 2018-10-26

Total Pages: 752

ISBN-13: 194549851X

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This book helps simplify the complexities of insurance entity regulatory compliance. Whether performing audit engagements or management at an insurance entity, the 2018 edition of this guide is a must-have resource to keep abreast of recent regulatory changes related to the life and health insurance industry, its products and regulatory issues, and the related transaction cycles that an insurance entity is involved with. New to the 2018 edition: This edition covers recent regulatory updates related to the Affordable Care Act and provides guidance for new standards that impact life and health insurance, including revenue recognition, financial instruments, leases, and more.

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