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  • T3: Taxing Times Tidbits
    Specifically, PLR 201105004 was issued to an individual taxpayer and dealt with issues perti- nent to ... periodic fee payable to the insurance company. The individual certificate holder can select some or all of ...

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    • Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Biruta P Kelly
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Guaranteed living benefits; Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance
  • LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years
    reserves under Actuarial Guideline XLIII (AG 43)/Valuation Manual 21 (VM- 21) for variable annuities and ... determined under the Commissioners’ Reserve Valuation Method (CRVM) for life insurance contracts and ...

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    • Authors: Samuel A Mitchell, Arthur C Schneider
    • Date: Mar 2019
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Guaranteed living benefits; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees