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IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts
Trust are an individual and a charitable organization. For tax purposes, the individual who established ... the contract and names the individual trust beneficiary as the sole annuitant. The Insurer represented ...- Authors: Eric Lanning, Bryan W Keene
- Date: Nov 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Individual annuities; Annuities>Marketing and distribution - Annuities; Annuities>Payout annuities; Public Policy; Annuities>Deferred annuities
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Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements
Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements ... allocation;Asset management;Deferred annuities;Individual annuities;Policyholder behavior;Taxes;Taxation;Variable ...- Authors: Bryan W Keene, John Adney
- Date: Jun 2017
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Annuities>Investment strategy - Annuities; Annuities>Policyholder behavior - Annuities; Annuities>Variable annuities; Public Policy
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It's about Basis ... and Moore
It's about Basis ... and Moore The article discusses court decisions on the tax basis and ... and taxable gain in life insurance contracts. Individual life plans;Life insurance;Internal Revenue S ...- Authors: Bryan W Keene
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Life Insurance
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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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Surprising Investor Control Advice from IRS
Surprising Investor Control Advice from IRS The IRS believes that any ... segregated asset account comprised of a pool of individual securities will run afoul of the investor control ...- Authors: Bryan W Keene, Joseph F McKeever
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Life Insurance; Public Policy
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IRS Confirms Annuity Status of “Contingent Annuity Contracts”
the Group Contract and Certificates, and the individual taxpayers intend to purchase a Certificate from ... Company also specifies the maximum amount that an individual can invest in the Account. The Certificate has ...- Authors: Bryan W Keene, Joseph F McKeever
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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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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Partial Annuitization Using a Deferred Income Annuity Rider
the same annuitant, payment frequency, and period certain (if any). The owner, annuitant, and beneficiary ... are the same as under the Contract, and the annuitant and payout op- tion cannot be changed after the ...- Authors: Bryan W Keene, Patrick Tricker
- Date: Oct 2016
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Annuities>Payout annuities; Annuities>Product development - Annuities; Annuities>Variable annuities