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IRS Updates Guidance on SEPP Exception to 10% Additional Tax
Updates Guidance on SEPP Exception to 10% Additional Tax This article discusses the guidance provided ... prior guidance on whether distributions from an individual account under a qualified retirement plan satisfy ...- Authors: Mark E Griffin, Prasanthi Paritala
- Date: Sep 2022
- Competency: Communication; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement>Defined contribution and 401k plans; Annuities>Deferred annuities
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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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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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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
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Deactivating the Weapons of Mass Volatility: The Dodd-Frank Act, Section 1256 and the Taxation of Derivatives
Deactivating the Weapons of Mass Volatility: The Dodd-Frank Act, Section 1256 and the Taxation of Derivatives ... Derivatives Discusses taxation of derivatives, as changed for some types under Dodd-Frank and not changed for ...- Authors: John R Newton
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Finance & Investments>Derivatives
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Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing the Meaning of Section 7702f2A
Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing the Meaning ... Meaning of Section 7702f2A This article reviews the definition of “cash surrender value” in section 7702f2A ...- Authors: Application Administrator, Alison R Peak
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; 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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Recent Cases on Changes from Erroneous Accounting Methods--Do They Apply to in Basis of Computing Reserves?
Recent Cases on Changes from Erroneous Accounting Methods--Do They Apply to in Basis of Computing Reserves ... Reserves? The Internal Revenue Code includes certain rules that apply when a taxpayer has a change in ...- Authors: Peter Winslow, Brion Graber
- Date: May 2012
- Competency: Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Public Policy
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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 ... Non-Qualified Annuities Examines Notice 2016-39 on phased retirement payments from defined benefit plans and ...- Authors: John Adney, Mark E Griffin
- Date: Oct 2016
- Competency: Strategic Insight and Integration>Strategy development
- Publication Name: Taxing Times
- Topics: Annuities>Payout annuities
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I-COLI: The Genesis of Revenue Procedure 2007-61 and the Future of Insurer-Owned Life Insurance
I-COLI: The Genesis of Revenue Procedure 2007-61 and the Future of Insurer-Owned Life Insurance Tells ... occurred after the adverse private letter ruling PLR 200738016 up to the issuance of the revenue procedure ...- Authors: Application Administrator, Michelle Antoinette Garcia, Kirk Van Brunt
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance