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IRS Updates Guidance on SEPP Exception to 10% Additional Tax
prior guidance on whether distributions from an individual account under a qualified retirement plan satisfy ... provide guidance on whether distributions from an individual account under a qualified retirement plan fall ...- Authors: Mark E Griffin, Prasanthi Paritala
- Date: Sep 2022
- Competency: Communication; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement>Defined contribution and 401k plans; Annuities>Deferred annuities
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The Temporary And Limited Waiver Of The RMD Rules For 2009
The Temporary And Limited Waiver Of The RMD Rules For 2009 This article discusses the temporary ... Guaranteed minimum withdrawal benefits=GMWB;Individual retirement accounts=IRA;Taxes=Taxation;Withdrawals; ...- Authors: Mark E Griffin
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Pensions & Retirement; Public Policy
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The Lingering Effects of the 2009 RMD Waiver
The Lingering Effects of the 2009 RMD Waiver A discussion of how issuers and providers of IRAs ... the RMD required minimum distribution rules. Individual retirement accounts=IRA;Taxes=Taxation; 11619 ...- Authors: Mark E Griffin, Joel Winston Mann
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Pensions & Retirement; Public Policy
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IRS Applies Strict Reading of Section 72(s)
minimum distribution (RMD) rules that apply to individual retirement arrangements (IRAs), section 403(b) ... contract holder is not an in- dividual, the “primary annuitant”7 is treated as the holder of the contract, and ...- Authors: Mark E Griffin, Alison R Peak
- Date: Mar 2016
- Competency: Professional Values
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities
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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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PLR 201120011 Highlights the Need for SEPP Guidance on Annuities
by the number from the chosen life expectancy table for that year. Under this method, the annual payments ... the remaining life expectancy from the chosen table. (Emphasis added.) Accordingly, the IRS determined ...- Authors: Mark E Griffin
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; 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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Building a Nervous System for Insurance Products
Building a Nervous System for Insurance Products 6442458449 12/1/2014 12:00:00 AM ... policy outlined can easily be applied to annuitant mortality experience in a block of payout annuities ...- Authors: Mark E Griffin
- Date: Dec 2014
- Publication Name: The Actuary Magazine
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T3: Taxing Times Tidbits
The underlying life insurance contract was an individual, nonparticipating, flexible premium adjustable ... correct table of guaranteed mortality charges or to change a reference point to the correct table of guaran- ...- Authors: Mark E Griffin, Craig R Springfield, Daniela Stoia, Biruta P Kelly
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance; Public Policy; Reinsurance
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T3: TAXING TIMES Tidbits
prevail- ing state interpretation of the Standard Valuation Law, i.e., the interpretation that has been adopted ... tract, and (4) an individual retirement account under section 408(a) and an individual retirement annuity ...- Authors: Peter Winslow, Mark E Griffin, Susan Hotine, Lori Jones, Erinn Madden, Deborah Walker
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting