41
-
50
of
309
results (0.66 seconds)
Sort By:
-
Surprising Investor Control Advice from IRS
Surprising Investor Control Advice from IRS The IRS believes that any ... segregated asset account comprised of a pool of individual securities will run afoul of the investor control ...- 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
-
Product Tax Implications of the Adoption of the 2017 CSO
fundamental change in approach for establishing valuation standards for life insurance products that will ... Standard Valuation Law,¹ which was then followed in December 2012 by its adoption of the Valuation Manual ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
-
Taxing Times – May 2012
and opinions expressed herein are those of the individual authors and are not necessarily those of the ... Force. We also plan to have a breakfast at the Valuation Actuary Symposium in September, as well as a ...- Authors: Society of Actuaries
- Date: May 2012
- Publication Name: Taxing Times
-
In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies
of current and deferred taxes. Assume that an individual life insurance contract has an annual premium ... uncollected premium in isolation.2 Because the individual pol- icyholder has not paid the premium yet, ...- Authors: Kristin R Norberg
- Date: Nov 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
-
tax-2016-vol12-iss1
opinions expressed herein are those of the individual authors and are not necessarily those of the ... issued apart from an employer pension plan or individual retirement ac- count (IRA) or other tax-qualified ...- Date: Apr 2016
- Publication Name: Taxing Times
- Topics: Finance & Investments>Banking - Finance & Investments; Public Policy
-
In the Beginning ... How Are Nonqualified Annuities Taxed?
issued apart from an employer pension plan or individual retirement ac- count (IRA) or other tax-qualified ... may be made over the life or lives of a named annuitant or joint annuitants, for a specified term of ...- 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
-
Proposed Regulation to Accommodate Longevity Annuities in Retirement Plans
Proposed Regulation to Accommodate Longevity Annuities in Retirement Plans The proposed regulations ... plans under section 401(a), section 403(b), individual retirement annuities and accounts (IRAs) under ...- Authors: Christian J DesRochers
- Date: May 2012
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Annuities; Pensions & Retirement
-
IRS Applies Strict Reading of Section 72(s)
minimum distribution (RMD) rules that apply to individual retirement arrangements (IRAs), section 403(b) ... contract holder is not an in- dividual, the “primary annuitant”7 is treated as the holder of the contract, and ...- Authors: Mark E Griffin, Alison R Peak
- Date: Mar 2016
- Competency: Professional Values
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities
-
Taxing Times September 2010 Volume 6, Issue 3
Annuity Symposium, the Product Tax Seminar, the Valuation Actuary Symposium and the SOA Annual Meeting ... We are sponsoring a section breakfast at the Valuation Actuary Symposium this year, the first section ...- Authors: Society of Actuaries
- Date: Sep 2010
- Publication Name: Taxing Times
-
Taxing Times, September 2008, Volume 4, Issue No. 3
addresses the situation of more than one applicable table, also supports the literal interpretation of Section ... Section 807(d)(5)(A) and the 2001 CSO as that table generally yields the lowest re- serves. Note that ...- Authors: Society of Actuaries
- Date: Sep 2008
- Publication Name: Taxing Times