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  • Product Tax Implications of the Adoption of the 2017 CSO
    fundamental change in approach for establishing valuation standards for life insurance products that will ... Standard Valuation Law,¹ which was then followed in December 2012 by its adoption of the Valuation Manual ...

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    • Authors: Brian King, John Adney, Craig R Springfield
    • Date: Oct 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • Product Tax Seminar and Optional Boot Camp Presentations
    may continue in force after the day on which the insured individual  attains age 100.” • Cites to new Section 7 ...  use for valuation and nonforfeiture purposes as a result of the adoption of the Valuation Manual (VM) ...

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    • Authors: John Adney, Rebecca Baxter, Art Dunlavy, Philip Ferrari, Robert A Fishbein, Sheryl Flum, John Glover, Mark Griffin, Lawrence Hersh, Kay Hossofsky, Samera Kadry, Bryan W Keene, Brian King, Eric Lanning, Kimberly W Lunn, Casey Malone, Kristin R Norberg, Mandana Parsazad, Alison R Peak, Daniel Phillips, Craig R Springfield, Jeffrey Stabach, Daniela Stoia
    • Date: Sep 2018
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Topics: Annuities; Financial Reporting & Accounting; Life Insurance
  • IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO
    tables as part of the Valuation Manual under the revised Standard Valuation Law. Taking into account ... identification of the prevailing commissioners’ standard table—is based on the issue date of a contract, a change ...

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    • Authors: Brian King, John Adney, Craig R Springfield
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Enterprise Risk Management>Compliance; Life Insurance>Product development - Life Insurance; Public Policy
  • The Life Insurance Product Tax Provisions of H.R. 1
    underwriting and issuance of contracts in the individual market through the use of simplified underwriting ... using a pre- existing mortality table for three years after a new table had met the requirements to be ...

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    • Authors: Brian King, John Adney, Craig R Springfield
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge; Leadership
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • The Perils of Reducing Death Benefits: Private Letter Ruling 201230009
    tables for that contract under its standard valuation and minimum nonforfeiture laws; and (3) the contract ... TIMES FEBRUARY 2013 when and if a new mortality table becomes prevailing.10 And of course they likely ...

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    • Authors: John Adney, Craig R Springfield
    • Date: Feb 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • They Go Bump in the Night: Life Insurance Policies and the Law of Material Change
    director or a highly compensated employee or individual (as defined in section 101(j)(2)(A) (ii)) of ... a director or highly compensated employee or individual at the time of the material change.10 Upon some ...

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    • Authors: John Adney, Craig R Springfield
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Effective decision-making
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Policyholder behavior - Life Insurance
  • The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A
    The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code ... contained numerous illustrations based on 1980 table mortal- ity, but the 2001 CSO Tables were rapidly ...

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    • Authors: John Adney, Brian King, Craig R Springfield
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting