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DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD?
HAVE GUIDANCE ON SEPARATE ACCOUNT DRD? The article discusses the practical impact of recently Rev. Rul ... supercedes Rev. Rul. 2007-54 by republishing the position of what variable annuity contract reserves are ...- Authors: Susan Hotine
- Date: May 2014
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting
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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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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
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T3 : TAXING TIMES Tidbits Negligence Penalty Imposed on Taxpayer Unable to Show Actual Consultation of Supporting Authorities
Penalty Imposed on Taxpayer Unable to Show Actual Consultation of Supporting Authorities The Wells Fargo ... Fargo case highlights the importance of creating and preserving documentation establishing actuarial and legal ...- Authors: Kenan Mullis
- Date: Oct 2017
- Competency: External Forces & Industry Knowledge>General business skills; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Best practices
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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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Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap
Dialogue on Notice 2013-19 and the Statutory Reserves Cap Actuary/accountant/tax attorney dialogue on recent ... regarding treatment of deficiency reserves with respect to the “statutory reserves cap” of Internal Revenue ...- Authors: Edward Robbins, Mark Smith, Peter Winslow
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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T3: TAXING TIMES Tidbits
Discussions on: 1. tax deductability of surrender losses of life insurance contracts 2. the IRS questioning ... questioning of the immediate drop in asset values for variable product valuations 3. the analysis of risk distribution ...- Authors: Application Administrator, Charles J Auer, Craig Pichette, Bryan W Keene, Peter Winslow, Janel C Frank, Gregory K Oyler, Michael Edward Bauer
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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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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Getting to Know Walter Welsh
Getting to Know Walter Welsh Kory J. Olsen, Taxation Section chair, interviewed Walter Welsh, ... chair, interviewed Walter Welsh, focusing on the ACLI, retirement issues, and insurance regulation. Life ...- Authors: Society of Actuaries
- Date: May 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Life Insurance
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Evolution of the MortalityRequirements under Sections7702 and 7702A of the InternalRevenue Code
Evolution of the MortalityRequirements under Sections7702 and 7702A of the InternalRevenue Code Notice ... Notice 2004-611 is the latest in a series of administrative pronouncements from the Internal Revenue Service ...- Authors: Christian J DesRochers
- Date: May 2005
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy