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Life Assurance & Pensions Unit Linked Pricing
Life Assurance Unit pricing of Life and Pension funds. The course includes the implications of year end evaluations and the production of accounts. The taxation implications of receiving income both pension and life funds is covered together with
Product Description
Life Assurance Unit pricing of Life & Pension funds. The course
Includes:: the implications of year end evaluations & the production of accounts. The taxation implications of receiving income both pension & life funds is covered together with the issue of charging of policy fees & related taxation charges.
The course will not cover the technical tax charging but will cover tax provisioning at assumed tax rates.
The course will also look at the implications of direct vs indirect investment & the impact of IAS 32 & 39 on Life & Pension funds. Derivative Accounting is not covered & the funds are assumed not to be Hedge Funds.
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