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New IRS Letter Ruling Provides Guidance on Substantially Equal Periodic Payments from Immediate Variable Annuities
contracts, such as section 401(k) plans and individual retirement annuities under section 408(b). In ... provide for periodic payments for the life of an annuitant dur- ing two distinct “phases”— “Phase I” and ...- Authors: Application Administrator, Bryan W Keene, Alison L Reynolds
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Payout annuities
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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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NAIC Proposal for Mortality under Pre-Need Life Insurance
NAIC Proposal for Mortality under Pre-Need Life Insurance Draft Pre-Need Model proposed ... through secs. 7702 and 7702A. Life reserves;Life valuation;National Association of Insurance Commissioners=NAIC; ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Alison L Reynolds
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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T3: TAXING TIMES Tidbits
sufficient to fund the death benefit level if the annuitant were to die immedi- ately, any reserves attributable ... ceed the separate account assets. The Standard Valuation Law (SVL) is not very helpful in specifying how ...- 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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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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T3: Taxing Times Tidbits
Specifically, PLR 201105004 was issued to an individual taxpayer and dealt with issues perti- nent to ... periodic fee payable to the insurance company. The individual certificate holder can select some or all of ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Biruta P Kelly
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Guaranteed living benefits; Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance
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Partial Exchange Guidance Keeps Improving
for distributions made on or after the date an individual attains age 59½. The industry argued that it ... be telling individual taxpayers something differ- ent. In 2010, at least one individual taxpayer approached ...- Authors: Application Administrator, Bryan W Keene
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy