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Taxing Times, May 2007, Volume 3, Issue No. 2
Taxing Times, May 2007, Volume 3, Issue No. 2 Full version of Taxing Times, May 2007, Volume ... Times, May 2007, Volume 3, Issue No. 2 Full version of Taxing Times, May 2007, Volume 3, Issue No. 2. 26420 ...- Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
- Date: May 2007
- Publication Name: Taxing Times
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Taxing Times, May 2006, Volume 2, Issue No. 1
Taxing Times, May 2006, Volume 2, Issue No. 1 Full version of Taxing Times, May 2006, Volume ... Times, May 2006, Volume 2, Issue No. 1 Full version of Taxing Times, May 2006, Volume 2, Issue No. 1. 26418 ...- Authors: Application Administrator, Barbara Gold, William B Harman, Douglas N Hertz, Brian King, Kory Olsen, Bryan W Keene, Joseph F McKeever
- Date: May 2006
- Publication Name: Taxing Times
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IRS Issues Guidance and Seeks Comments on LTC Insurance Product Issues
Guidance and Seeks Comments on LTC Insurance Product Issues On Aug. 11, 2011, the Internal Revenue Service ... regarding the tax treatment of stand-alone and “combination” longtermcare LTC insurance products. The Notice ...- Authors: Craig R Springfield, Bryan W Keene
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Long-term Care>Long-term care insurance; Public Policy
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Surprising Investor Control Advice from IRS
Advice from IRS The IRS believes that any segregated asset account comprised of a pool of individual securities ... securities will run afoul of the investor control doctrine. This article articulates that such a conclusion ...- Authors: Bryan W Keene, Joseph F McKeever
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Life Insurance; Public Policy
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T3: Taxing Times Tidbits
T3: Taxing Times Tidbits Tidbits relate to contingent deferred annuities, wellness benefits ... qualified long-term care contracts, and reactivating the active financing exception for insurance companies ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Biruta P Kelly
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Guaranteed living benefits; Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance
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IRS Rules Lifecycle Funds Comply with Investor Control Doctrine
PLR 201105012, the investor control doctrine, and how the IRS concluded that shares of a Lifecycle Fund ... account, still can be considered owned by the insurer and not the policyowner for federal income tax purposes ...- Authors: Bryan W Keene
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Variable annuities; Life Insurance
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Partial Exchange Guidance Keeps Improving
with an overview of how the tax treatment of partial exchanges has evolved over the last decade or so ... including the concerns that led the Service to resist giving taxpayers carte blanche on such transactions ...- Authors: Application Administrator, Bryan W Keene
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts
IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts The article analyzes Private Letter ... contract issued to a trust. In particular, the Ruling interprets the terms “taxpayer,” “holder” and “held by” ...- Authors: Eric Lanning, Bryan W Keene
- Date: Nov 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Individual annuities; Annuities>Marketing and distribution - Annuities; Annuities>Payout annuities; Public Policy; Annuities>Deferred annuities
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Congress Clarifies Treatment of Partial Annuitizations
Congress Clarifies Treatment of Partial Annuitizations Clarification of the tax treatment ... Clarifies Treatment of Partial Annuitizations Clarification of the tax treatment of non-qualified deferred ...- Authors: Bryan W Keene
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities
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New IRS Letter Ruling Provides Guidance on Substantially Equal Periodic Payments from Immediate Variable Annuities
New IRS Letter Ruling Provides Guidance on Substantially Equal Periodic Payments from Immediate Variable ... 200818018, released Jan. 29, 2008, related to treatment of certain payments under Immediate VAs as SEPPs, and ...- Authors: Application Administrator, Bryan W Keene, Alison L Reynolds
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Payout annuities