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Final Regulations Under Sections 101 and 6050Y
and 6050Y. The regulations cover new tax reporting requirements for transfers and sales of life insurance ... insurance contracts, as well as changes to the transfer-for-value rules related to reportable policy sales ...- Authors: Craig R Springfield, Kristin R Norberg
- Date: Feb 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Earnings Rates Under Rev. Procs. 2008-39 and 2008-40
Notes 1 In the case of the GPT, there is a limited ability to return premiums that exceed the guideline ... limitation with interest within 60 days of the end of a contract year, so that such excess premiums ...- Authors: Brian King
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance
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Rev. Proc. 2008-38—“Alternative C” QAB Closing Agreements
with a brief review of the treatment of QAB charges under the Code and the guidance the Internal Revenue ... Revenue Service the “Service” has issued regarding the manner in which taxpayers should account for QAB charges ...- Authors: Craig R Springfield, Daniela Stoia
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance
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Planning Ahead: Revenue Procedure Could Help Separate Accounts Comply with Section 817(h) When Investing in a New Type of Mortgage-Backed Securities
with Section 817(h) When Investing in a New Type of Mortgage-Backed Securities Description * This article ... article summarizes Rev. Proc. 2018-54, in which the IRS provides for a new elective procedure that is ...- Authors: John Adney, Bryan W Keene
- Date: Mar 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Finance & Investments; Pensions & Retirement
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Issue Brief Synopsis: LTD Claim Reserve Assumption Basis
Assumption Basis Synopsis of Issue Brief prepared by Tax Work Group of the Academy-LTD Claim Reserve ... Reserve Assumption Basis: Use of date of incurral/date of issue of original policy. Disability Insurance;T ...- Authors: Barbara Gold
- Date: Oct 2017
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Health & Disability
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Automatic Waivers and Other Waivers Under New IRC § 7702 and § 101f Correction Procedures
Automatic Waivers and Other Waivers Under New IRC § 7702 and § 101f Correction Procedures ... article is a discussion about automatic waivers and the corresponding procedures under IRC sections 7702 ...- Authors: Stephen P Dicke
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy