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In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
section 403(b) plan, section 457(b) plan, or individual retirement account or annuity (IRA), all of ... rules governing them dif- fer considerably. An individual retirement annuity is not subject to the same ...- Date: Oct 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Taxing Times, June 2020
under the IRC § 338 approach only. As for the valuation of contingent liabilities, the proposed regulations ... the Section 7702 Valuation Interest Rate, which is the prescribed maximum valuation interest rate used ...- Authors: Society of Actuaries
- Date: Jun 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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VM-20 Deterministic Reserves in Federally Prescribed Reserves
difference between the gross premium and the valuation net premium. Future gross premiums less future ... reserves computed using a recognized mortality table and assumed rate of interest. In the Central National ...- Authors: Peter Winslow
- Date: Jun 2016
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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TAM 201844009: When is a Permitted Practice not a “Permitted Practice”?
annual statement reporting than was the case for individual life insurance or annuity contracts. As a result ... IRC § 807(d)(5)(C), if there was no prevailing table applicable to a contract when it was issued, the ...- Authors: Kristin R Norberg
- Date: Jun 2019
- Publication Name: Taxing Times
- Topics: Long-term Care>Long-term care insurance; Public Policy
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Taxation Section, February 2013, Volume 9, Issue 1
ctuarial Guideline XXXVIII (The Application of the Valuation of Life Insurance Policies Model Regulation, herein ... reserving approaches that would comply with the Valuation of Life Insurance Policies Model Regulation (known ...- Authors: Society of Actuaries
- Date: Feb 2013
- Publication Name: Taxing Times
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Proposed FATCA Regulation Provides Specific Guidance to Insurance Companies Regarding Application and Implementation
compliance related to documentation of certain individual accounts; • Clarify definition of forms of ... relationship manager definitions (entity and individual) under the pre-existing contract rules to align ...- Authors: Chris Karow, J Howard Stecker
- Date: May 2012
- Competency: Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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SUBCHAPTER L: CAN YOU BELIEVE IT? DEDUCTIBLE TAX RESERVES MIGHT BE GREATER FOR LIFE INSURANCE CONTRACTS THAT FLUNK I.R.C. § 7702 THAN FOR THOSE THAT DO NOT
approved for use by the NAIC for purposes of both valuation and nonforfeiture purposes, Congress is effectively ... issued pri- or to the operative date of the Valuation Manual, and to VM- 02, which defines mortality ...- Authors: Peter Winslow, Susan Hotine
- Date: Oct 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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Reporting the Costs and Benefits of the 3Rs
Reporting the Costs and Benefits of the 3Rs In order to encourage health insurance issuers to ... insurance coverage on the Exchange and on the individual and small group markets, while ameliorating the ...- Authors: Megan Lansden, Matthew M Haaf, Maureen Nelson
- Date: Jun 2015
- Competency: External Forces & Industry Knowledge; Leadership>Thought leadership
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Health & Disability>Health insurance
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IRS Rules on American Financial
inter- est rate that must be used2 and the mortality table that must be used.3 Section 807(d) was meant to ... interest rate, the prevailing mortality or morbidity table, as well the elimination of any net deferred and ...- Authors: Richard N Bush
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Changes to the Computation of Tax Reserves under P.L. 115-97
based on a specified method, mortality or morbidity table, and interest rates, changing only the approach ... method was generally the commissioners’ reserve valuation method (CRVM) for contracts subject to CRVM, ...- Authors: Jeffrey Stabach, Kristin R Norberg
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance>Reserves - Life Insurance