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Updated Life Expectancy and Distribution Period Tables: Final Regulations Issued for Determining Required Minimum Distributions
§401(a)(9). These regulations are also applicable to individual retirement accounts and annuities (§408(a) and ... tables (the Single Life Table, Uniform Lifetime Table, and Joint and Last Survivor Table) are set forth in ...- Authors: Yaohua Zhou
- Date: Jul 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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Taxation of Distributions
Taxation of Distributions The rules governing the tax treatment of distributions from life insurance ... understanding. Deferred annuities;Individual annuities;Individual life plans;Taxes=Taxation;Withdrawals; ...- Authors: Douglas N Hertz
- Date: May 2005
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance
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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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ACLI Update – Legislative and Regulatory Developments
ACLI Update – Legislative and Regulatory Developments Updates on ... partial annuitization and exhanges, prevailing CSO valuation mortality tables, disclosure of offshore accounts ...- Authors: Walter Welsh, Mandana Parsazad
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
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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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Proposed Regulation to Accommodate Longevity Annuities in Retirement Plans
Proposed Regulation to Accommodate Longevity Annuities in Retirement Plans The proposed regulations ... plans under section 401(a), section 403(b), individual retirement annuities and accounts (IRAs) under ...- Authors: Christian J DesRochers
- Date: May 2012
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Annuities; Pensions & Retirement
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In the Beginning ... How Are Nonqualified Annuities Taxed?
issued apart from an employer pension plan or individual retirement ac- count (IRA) or other tax-qualified ... may be made over the life or lives of a named annuitant or joint annuitants, for a specified term of ...- Authors: John Adney
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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T3: Taxing Times Tidbits
adopted a comprehensive revision to the Standard Valuation Law (SVL). Section 11 of the new SVL provides ... new NAIC Valuation Manual for policies issued on or after the “operative date” of the Valuation Manual ...- Authors: Kory Olsen, Peter Winslow
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
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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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Congress Clarifies Treatment of Partial Annuitizations
the contract. There are many reasons that an individual may wish to conduct such a transaction. For ... interest rate and a more favorable mortal- ity table than would be available under a contract newly ...- Authors: Bryan W Keene
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities