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Taxing Times, May 2007, Volume 3, Issue No. 2
Regulation enabling the adoption of these new valuation and nonforfeiture tables, the “required” date ... end age of the 2001 CSO table is 121 not age 100 as with the 1980 CSO table). Decisions must be made ...- Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
- Date: May 2007
- Publication Name: Taxing Times
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What's New and Exciting in Insurance Product Taxation?
What's New and Exciting in Insurance Product Taxation? This presentation is a panel ... Sections 7702 and 7702A, and the 2001 CSO Mortality Table. Discussion from participants is included. From ...- Authors: Application Administrator, Douglas N Hertz, Brian King
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy
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Taxing Times, September 2005, Volume 1, Issue No. 2
accounts under sections 403(b)(1) and 403(b)(7), individual retirement accounts and annuity contracts under ... requirements to arrangements that are in the form of individual accounts and another set of rules for defined ...- Authors: Application Administrator, Edward Robbins, Steven C Chamberlin, Brian King, Kory Olsen, Mark E Griffin, Craig R Springfield, Donald Saxon, David H Phillips, Joseph F McKeever
- Date: Sep 2005
- Publication Name: Taxing Times
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Taxing Times, May 2006, Volume 2, Issue No. 1
is developing a new, principles-based reserve valuation standard for life insurance contracts. The Academy ... Keene and Douglas Hertz 24 Rev. Proc. 2006-13: Valuation of Deferred Annuities in Roth IRA Conversions ...- Authors: Application Administrator, Barbara Gold, William B Harman, Douglas N Hertz, Brian King, Kory Olsen, Bryan W Keene, Joseph F McKeever
- Date: May 2006
- Publication Name: Taxing Times
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Taxing Times, May 2005, Volume 1, Issue No. 1
Standard Ordinary Table (1980 CSO) to the 2001 Commissioners’ Standard Ordinary Table (2001 CSO) in determining ... standard table at the time the con- tract is issued. The concept of the prevailing table was bor- rowed ...- Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Edward Robbins, Brian King, Craig R Springfield, Tom Quinn, Susan Hotine, Peter Winslow, Joseph F McKeever
- Date: May 2005
- Publication Name: Taxing Times
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Life Beyond 100: Rev. Proc. 2010-28 Finalizes the “Age 100 Methodologies” Safe Harbor
the cash surrender value as determined under the table set forth in section 7702(d)(2). To satisfy the ... cash surrender value as determined under the table set forth in section 7702(d)(2). FEBRUARY 2011 ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
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IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies”
after the adoption, in 2004, of a new mortality table by the National Association of Insurance Commissioners ... insurance contracts that mature after the insured individual … attains age 100.” Thus, for example, it seems ...- Authors: Application Administrator, Brian King, Craig R Springfield, Alison R Peak
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts
the tabular cash values prevailing thereafter. Table 1 details the applicable guarantees for this contract ... were designed with the guarantees out- lined in Table 1, the resulting GLP would be identical to the GLP ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Dec 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life; Public Policy
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New Proposed Regulations on “AttainedAge” Under IRC Section 7702
forth in the contract or the end of the mortality table (which, when §7702 was enacted in 1984, was age ... forth in the contract or the end of the mortality table. For example, a contract with guaranteed mortal- ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Sep 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy