The development, which is attributable to an agreement that Reinsurance Group of America has accomplished recently, will make RGA Reinsurance carry out retroceding of around $200 billion of active individual life reinsured amount at risk
For example, if the monthly claim amount for the sample policy is $4,167 (l/24th of the lace amount), there will be changes that occur to the policy's Face Amount, Account Value and Net Amount at Risk
(See Table 1).
Accordingly, the nonguaranteeing members of the LLC, who had previously included that portion of the qualified nonrecourse financing in their amount at risk
and who have not guaranteed any portion of that debt, may no longer include that amount of debt in determining their amount at risk
Either can work well since they can provide the desired yield to get the cash value escalated and reduce the amount at risk
(thereby controlling M&E expenses).
If the fund value is high, the amount at risk
The Bank for International Settlements (BIS) collects both notional amounts and market values in its derivatives statistics and it is possible to use the BIS statistics to determine the amount at risk
in the ISDA survey results.
The amount at risk
includes: (1) the amount of money and the adjusted basis of property contributed to an activity; (2) amounts borrowed with respect to the activity to the extent the taxpayer is personally liable for repayment or has pledged property, other than property used in the activity, as security for the borrowed amount; and (3) generally, amounts borrowed with respect to the activity of holding real property for which no person is personally liable for repayment (qualified nonrecourse financing) (see Sec.
The current European solvency regime, Solvency I, is a simplistic system that applies a small number of factors to accounting positions (premiums or reserves for nonlife and reserves and amount at risk
for life reserves) to determine an insurer's capital requirements.
The net amount at risk
on GMDB features was $494 million as of Sept.
1) However, an issue often overlooked by shareholders and tax practitioners is whether shareholders have a sufficient amount at risk
with regard to the investment in the S corporation.
Offers a choice of three innovative fee options for any optional death benefit selected - an Asset Based Fee, a Death Benefit Based Fee, or a Net Amount at Risk
For income tax purposes, X and Y can deduct the $20,000 loss if each has sufficient basis, amount at risk
and meets the PAL rules.