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  • In the Beginning ... How Are Nonqualified Annuities Taxed?
    In the Beginning ... How Are Nonqualified Annuities Taxed? Primer on the federal income taxation of nonqualified ...

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    • Authors: John Adney
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Annuities; Public Policy
  • Possible Opportunities for Product Design: the IRS Advises on a Notice That Does Not Apply to Non-Qualified Annuities
    Possible Opportunities for Product Design: the IRS Advises on a Notice That Does Not Apply to Non-Qualified ... its inapplicability to non-qualified annuities under Rev. Proc. 2016-36 taxation; DB plans;Payout annuities;Taxes ...

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    • Authors: John Adney, Mark E Griffin
    • Date: Oct 2016
    • Competency: Strategic Insight and Integration>Strategy development
    • Publication Name: Taxing Times
    • Topics: Annuities>Payout annuities
  • Proposed Regulations Would Deny Reserve Deductions for Certain Captives
    Proposed Regulations Would Deny Reserve Deductions for Certain Captives Discusses ... regarding reserve deductions for certain captives under IRC Section 1502 related to consolidated group intercompany ...

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    • Authors: Frederic Gelfond, Yvonne Fujimoto
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • T3: Taxing Times Tidbits
    T3: Taxing Times Tidbits A discussion of, first, the three-year transition period for adopting principle-based ... might not apply to tax reserves, and second, the tax impact of adding investment options to in-force contracts ...

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    • Authors: Kory Olsen, Peter Winslow
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
  • Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV)
    Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV) ... Principle-Based Reserves (Part IV) A continuation of the conversation about principle-based reserves (PBR) ...

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    • Authors: Peter Winslow
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Tax accounting
  • ACLI Update Column
    ACLI Update Column Update from the ACLI about its continued contact with Treasury relating to AG VACARVM ...

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    • Authors: Bill Elwell
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Proration for Segregated Asset Accounts – Part Two
    Proration for Segregated Asset Accounts – Part Two ... Update to initial article in Sept. 2007 issue, because of two new revenue rulings: Rev. Rul. 2007-54, 2007-38 ...

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    • Authors: Susan Hotine
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Taxing Times Tidbits 27 Proposed Regulations on Global Intangible Low- Taxed Income (GILTI)
    Taxing Times Tidbits 27 Proposed Regulations on Global Intangible Low- Taxed Income (GILTI) ... an overview of the Regs and highlights important open issues regarding determination of a U.S. shareholder’s ...

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    • Authors: Katarzyna Marchocka, Meredith Blanding
    • Date: Mar 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Highlights from the Taxation Section’s 2012 Product Tax Seminar
    Highlights from the Taxation Section’s 2012 Product Tax Seminar Overview of sessions and highlights ... from the Taxation Section’s 2012 Product Tax Seminar Overview of sessions and highlights from the 2012 ...

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    • Authors: Brian King
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional development
  • Subchapter L: Can You Believe It
    used at the time of death. The phrase “for purposes of this title” refers to all provisions of the Internal ... that is, Title 26 of the United States Code. This means that when determining the issuing company’s ...

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    • Authors: Peter Winslow
    • Date: Jun 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
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