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IRS Rules Longevity Contract is Annuity Under Section 72
IRS Rules Longevity Contract is Annuity Under Section 72 In September 2009, the Internal Revenue ... contract’s cash value is contingent upon the annuitant living to a specified age. The ruling holds that ...- Authors: Joseph F McKeever
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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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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How to Value an “Additional”Annuity BenefitWhatever That Is
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: Mark E Griffin, Joseph F McKeever
- Date: Sep 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; 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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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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The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
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, Joseph F McKeever
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; 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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Applying Section 72(s) to Joint-Life GLWBs Covering Non-Spouses
Applying Section 72(s) to Joint-Life GLWBs Covering Non-Spouses The article discusses two IRS ... R.B. 547. 2 Apparently the 2001 CSO mortality table project is not intended to include a reconsideration ...- Authors: Joseph F McKeever
- Date: May 2013
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional development
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PLR 200906001 – A Conservative Taxpayer or a Very Subtle Message from the IRS?
PLR 200906001 – A Conservative Taxpayer or a Very Subtle Message from the IRS? A discussion ... would not exceed 100 percent of the applicable CSO table charges and then stated that the companies’ reflection ...- Authors: Daniela Stoia, Joseph F McKeever
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy