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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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Product Matters! March 2005, Issue No. 61
Gootzeit Product Matters! The newsletter of the Individual Life Insurance and Annuity Product Development ... at the section breakfast. Published by the Individual Life Insurance and Annuity Product Development ...- Authors: Application Administrator, Abraham Gootzeit, Larry M Gorski, David E Neve, Michael Taht, Craig R Springfield, Feng Sun, Matthew Wininger
- Date: Mar 2005
- Publication Name: Product Matters!
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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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Notice 2004-61: Guidance on Mortality under IRC Section 7702
that a con- tract satisfying one of the 1980 CSO table safe harbors need not begin using the 2001 CSO ... 2001 CSO for such con- tract under its standard valuation and minimum nonfor- feiture laws and (c) the ...- Authors: Application Administrator, Craig R Springfield
- Date: Jun 2005
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Life Insurance; Public Policy
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Notice 2004-61: Guidance on Mortality under IRC Section 7702
that a contract satisfying one of the 1980 CSO table safe harbors need not begin using the 2001 CSO tables ... 2001 CSO for such contract under its standard valuation and minimum nonforfeiture laws and (c) the contract ...- Authors: Application Administrator, Craig R Springfield
- Date: Mar 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Product Matters!
- Topics: Life Insurance; Public Policy
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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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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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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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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