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Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements
Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements ... allocation;Asset management;Deferred annuities;Individual annuities;Policyholder behavior;Taxes;Taxation;Variable ...- Authors: Bryan W Keene, John Adney
- Date: Jun 2017
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Annuities>Investment strategy - Annuities; Annuities>Policyholder behavior - Annuities; Annuities>Variable annuities; 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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Tax Aspects of VA CARVM aka Actuarial Guideline XLIII
determined by a seriatim (contract-by-contract) valuation approach, which, for interest and mortal- ity ... reflect current economic conditions as of the valuation date. The CTE Amount is a stochastically generated ...- Authors: Edward Robbins, Michael LeBoeuf, Victor Akin
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting
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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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How Are Tax Reserves for VAGLB Determined for Pre-2010 Contracts?
aggregate charges for VAGLB in force to the valuation date (Charge Accumulation Reserve) and subject ... themselves expressly reflect a recognized mortality table and discount rate.3 The second argument made by ...- Authors: Michael LeBoeuf, Peter Winslow
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities
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Partial Annuitization Using a Deferred Income Annuity Rider
the same annuitant, payment frequency, and period certain (if any). The owner, annuitant, and beneficiary ... are the same as under the Contract, and the annuitant and payout op- tion cannot be changed after the ...- Authors: Bryan W Keene, Patrick Tricker
- Date: Oct 2016
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Annuities>Payout annuities; Annuities>Product development - Annuities; Annuities>Variable annuities
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IRS Approves Annuity Treatment for Term Certain Variable Payout
the contract’s ownership, the identity of the annuitant, or (absent a commutation) the duration of the ... periodic payments. On the death of an owner (or annuitant in the case of a contract held by a non-natural ...- Authors: John Adney
- Date: Oct 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Public Policy
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ACLI Update
address whether reserves determined under the valuation manual in their entirety qualify as CRVM or CARVM ... cash value be computed under a new mor- tality table if a contract is reinstated as required under applicable ...- Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Influence decisions
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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The Taxable Deferred Annuity with Guaranteed Lifetime Withdrawals
annu- ity contract (“Contract”) to an individual (“Individual”). The Contract provides a “Contrac- tual ... Account Value will be made in cash. However, the Individual may choose to receive withdrawals from the ...- Authors: Bryan W Keene
- Date: Oct 2015
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Taxing Times
- Topics: Annuities>Investment strategy - Annuities; Annuities>Variable annuities
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Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII
contracts is the Commissioners’ Annuities Reserve Valuation Method (CARVM) prescribed by the NAIC in effect ... reserve required under the Commissioners’ Reserve Valuation Method (CRVM) includes deficiency reserves even ...- Authors: Peter Winslow
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting