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  • Taxing Times February 2010 Volume 6, Issue 1
    setting forth the Commissioners’ Annuity Reserve Valuation Methodology for variable annui- ties (AG 43). ... coordinated issue at IRS Appeals, which means that an individual Appeals Officer cannot settle a section 807(f) ...

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    • Authors: Society of Actuaries
    • Date: Feb 2010
    • Publication Name: Taxing Times
  • ACLI Update
    the Section 7702 Valuation Interest Rate, which is the prescribed maximum valuation interest rate used ... Association of Insurance Commissioners’ Stan- dard Valuation Law.3 The rate is partially based on composite ...

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    • Authors: Mandana Parsazad, Howard Bard, Jim Szostek, Regina Y Rose
    • Date: Jun 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • AG 38, ULSG and the Spirit of XXX
    AG 38, ULSG and the Spirit of XXX An extensive look at Actuarial Guideline 38, "The ... Actuarial Guideline 38, "The Application of the Valuation of Life Insurance Policies Model Regulation." ...

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    • Authors: Kristin R Norberg
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
  • The Temporary And Limited Waiver Of The RMD Rules For 2009
    The Temporary And Limited Waiver Of The RMD Rules For 2009 This article discusses the temporary ... Guaranteed minimum withdrawal benefits=GMWB;Individual retirement accounts=IRA;Taxes=Taxation;Withdrawals; ...

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    • Authors: Mark E Griffin
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Pensions & Retirement; Public Policy
  • T3: Taxing Times Tidbits - What to do About Tax Reserve Estimates
    article also cover IRS rulings on the treatment and valuation of an insurance company stock purchased as an ... COLI life insurance. Annuity reserves;Asset valuation;Beneficiaries;Internal Revenue Service=IRS;Life ...

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    • Authors: Susan Hotine, Peter Winslow, Samuel A Mitchell
    • Date: Dec 2005
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • IRS Provides Relief for Late Rollovers with New Self-Certificate
    IRS Provides Relief for Late Rollovers with New Self-Certificate This article ... Taxes=Taxation;Internal Revenue Service=IRS, Taxes=Taxation;Individual retirement accounts=IRA;Defined benefit plans=DB ...

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    • Authors: Michael Byro
    • Date: Feb 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements
    Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements ... allocation;Asset management;Deferred annuities;Individual annuities;Policyholder behavior;Taxes;Taxation;Variable ...

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    • Authors: Bryan W Keene, John Adney
    • Date: Jun 2017
    • Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
    • Publication Name: Taxing Times
    • Topics: Annuities>Individual annuities; Annuities>Investment strategy - Annuities; Annuities>Policyholder behavior - Annuities; Annuities>Variable annuities; Public Policy
  • New IRS Letter Ruling Provides Guidance on Substantially Equal Periodic Payments from Immediate Variable Annuities
    contracts, such as section 401(k) plans and individual retirement annuities under section 408(b). In ... provide for periodic payments for the life of an annuitant dur- ing two distinct “phases”— “Phase I” and ...

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    • 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
  • Actuaries Involvement in Tax
    Director, but only one response claimed the individual was an actuary. Over 75 percent of firms sur- ... outside actuarial support for this function (see Table 1). Looking deeper into this result—large companies ...

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    • Authors: Ame R T Biggart
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession
  • Then and Now
    Then and Now The author uses a reprint of an article from ... the very first edition of the “News from the Individual Life Insurance and Annuity Product Development ...

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    • Authors: Paula Hodges
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Public Policy
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