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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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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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It's about Basis ... and Moore
It's about Basis ... and Moore The article discusses court decisions on the tax basis and ... and taxable gain in life insurance contracts. Individual life plans;Life insurance;Internal Revenue S ...- Authors: Bryan W Keene
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Life Insurance
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AG 38, ULSG and the Spirit of XXX
AG 38, ULSG and the Spirit of XXX An extensive look at Actuarial Guideline 38, "The ... Actuarial Guideline 38, "The Application of the Valuation of Life Insurance Policies Model Regulation." ...- Authors: Kristin R Norberg
- 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; Life Insurance
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New Regulations Provide Guidance on Computation and Reporting of Reserves
National Association of Insurance Commissioner’s Valuation Manual 30 [(“VM-30”)] as it existed on December ... determined using the Commissioners’ Reserve Valuation Method (“CRVM”) do not include an AAR component ...- Authors: Mark Smith, Arthur Schneider
- Date: Nov 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Life Insurance>Reserves - Life Insurance
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tax-2013-vol9-iss2-griffin
tax-2013-vol9-iss2-griffin This article considers PLR 201304003, which addressed the application ... the surviving insured. Life insurance;Taxation;Individual life plans 4294997434 5/29/2013 1:13:28 PM ...- Date: May 2013
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance
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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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2001 CSO Implementation Under IRC Sections 7702 and 7702A
to the implementation of the 2001 CSO Mortality Table, which must be used in the calculations for policies ... current computational rules to the 2001 CSO Mortality Table but, to date, such guidance has not been provided ...- Authors: Barbara Gold, Brian Lessing, Bruce Schobel, Jerrold Norman, Brian Prast, Carol Meyer, Kenneth Reeves, Craig R Springfield, Kyle Gelormini, Daniel Stringham, Barbara Germann, Tim Wuestenhagen
- Date: May 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Life Insurance
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Product Tax Implications of the Adoption of the 2017 CSO
fundamental change in approach for establishing valuation standards for life insurance products that will ... Standard Valuation Law,¹ which was then followed in December 2012 by its adoption of the Valuation Manual ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
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Tax Implications of Applying Principles-Based Reserves Retroactively
insurance prod- ucts incorporates a gross-premium valuation that includes an aggregate stochastic (modeled) ... Best Estimate is defined as “the deter- ministic valuation assumptions used for projec- tions that are developed ...- Authors: Kory Olsen
- 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