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What’s on the Shelf? A Proposal to Tax the Inside Buildup
What’s on the Shelf? A Proposal to Tax the Inside Buildup This article is a discussion of the proposal ... proposal to tax the inside build-up in life insurance policies and the consequences if it were to be adopted ...- Authors: Brian King
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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The Mystery of PLR 201006002
The Mystery of PLR 201006002 An explanation of the reasons why the IRS should rule on the application ... application of section 351 to the transfer of assets and reserves in an indemnity coinsurance transaction where ...- Authors: Julie V Goosman, Lori J Jones
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Reinsurance
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Updated Life Expectancy and Distribution Period Tables: Final Regulations Issued for Determining Required Minimum Distributions
regulations on updated life expectancy and distribution period tables used for determining RMDs. The article ... provide an overview on the development of the final regulations and highlight the key updates in final ...- Authors: Yaohua Zhou
- Date: Jul 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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IRS Limitations on Integration of Defined Benefit Pension Plans with United States Social Security
IRS Limitations on Integration of Defined Benefit Pension Plans with United States Social Security In ... In this paper, the author presents the statutory and regulatory rationale for the Internal Revenue Service ...- Authors: Vincent Amoroso
- Date: Oct 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy
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IRS LB&I Division Issues Guidance to Examiners on the Codified Economic Substance Doctrine
Examiners on the Codified Economic Substance Doctrine In March 2010, Congress codified the judicial economic ... part of the health care reform legislation.1 The law provides for strict liability penalties of 20 percent ...- Authors: Samuel A Mitchell
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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How the Supreme Court Decision on DOMA in U.S. v. Windsor Affects Life Insurance Products
How the Supreme Court Decision on DOMA in U.S. v. Windsor Affects Life Insurance Products On June 26 ... 2013, the Supreme Court released its decision in the case of United States v. Windsor, Executor of the ...- Authors: Mark E Griffin
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Life Insurance>Term life; Public Policy
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Proposed Regulations Targeting Hedge Fund Reinsurance Arrangements May Impact Traditional Insurance Companies
Arrangements May Impact Traditional Insurance Companies On April 24, 2015, Treasury and the Internal Revenue ... is excluded from the definition of passive income under Section 1297(b)(2)(B). The proposed regulations ...- Authors: Brion Graber
- Date: Oct 2015
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Influence decisions
- Publication Name: Taxing Times
- Topics: Public Policy
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A Mystery Partially Unveiled: The IRS Rules on Section 7702A's Necessary Premium Test
Partially Unveiled: The IRS Rules on Section 7702A's Necessary Premium Test The Internal Revenue Service ... commonly referred to as the Necessary Premium Test [NPT]. The purpose of the NPT is to shelter certain ...- Authors: Application Administrator, Craig R Springfield
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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The Demise of Sections 809 and 815
The Demise of Sections 809 and 815 Congress has acted in recent years to remove outdated provisions ... provisions governing the federal income taxation of life insurance companies from the Internal Revenue Code. In ...- Authors: William B Harman, Douglas N Hertz, Bryan W Keene
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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The Lingering Effects of the 2009 RMD Waiver
The Lingering Effects of the 2009 RMD Waiver A discussion of how issuers and providers of IRAs and employer-provided ... employer-provided qualified retirement plans need to consider all situations and possibly modify their ...- Authors: Mark E Griffin, Joel Winston Mann
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Pensions & Retirement; Public Policy