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  • Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
    for state law life insurance valuation and nonforfeiture requirements. Table 1 illustrates these changes ... section 7702 at the time of the statute’s enactment: Table 1 Selected Interest Rates While the floor rates ...

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    • Authors: Brian King, Craig R Springfield, Robert A Fishbein
    • Date: Mar 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Whole life; Public Policy; Public Policy
  • Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts
    the tabular cash values prevailing thereafter. Table 1 details the applicable guarantees for this contract ... were designed with the guarantees out- lined in Table 1, the resulting GLP would be identical to the GLP ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield
    • Date: Dec 2005
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life; Public Policy
  • Proposed Regulations on “Toll Tax” Under Amended Section 965
    Proposed Regulations on “Toll Tax” Under Amended Section 965 Provides a few highlights of the ... each election is determined by reference to the individual proposed regulation section. In order to make ...

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    • Authors: Surjya Mitra
    • Date: Oct 2018
    • Competency: Communication>Written communication
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life
  • In the Beginning…A Column Devoted to Tax Basics Why Section 7702 (and 7702A, too)? Some Historical Perspectives
    In the Beginning…A Column Devoted to Tax Basics Why Section 7702 (and 7702A, too)? Some Historical ... charge based on the 1792 Northampton mor- tality table, even though the charge actually imposed for the ...

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    • Authors: John Adney
    • Date: Feb 2018
    • Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life