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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 ...

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    • 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
  • IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies”
    IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies” A ... discussion of the proposed safe harbor with respect to calculations for contracts where the insured reaches ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield, Alison R Peak
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts
    Universal LifeInsurance Contracts Over the past few years, the Internal Revenue Service has issued two ... waiving the failure of certain fixed-premium universal life insurance FPUL contracts to satisfy the guideline ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield
    • Date: Dec 2005
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life; Public Policy
  • NAIC Proposal for Mortality under Pre-Need Life Insurance
    National Association of Insurance Commissioners, NAIC, is analyzed from tax standpoint of both insurers, through ... Life reserves;Life valuation;National Association of Insurance Commissioners=NAIC; 11541 5/1/2008 12:00:00 ...

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    • Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Alison L Reynolds
    • Date: May 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Life Beyond 100: Rev. Proc. 2010-28 Finalizes the “Age 100 Methodologies” Safe Harbor
    Proc. 2010-28 Finalizes the “Age 100 Methodologies” Safe Harbor Discusses the Age 100 safe harbor methodologies ... methodologies in the 2010 IRS revenue procedure, and then provided some considerations that insurers should ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance