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  • TAM 201844009: When is a Permitted Practice not a “Permitted Practice”?
    annual statement reporting than was the case for individual life insurance or annuity contracts. As a result ... IRC § 807(d)(5)(C), if there was no prevailing table applicable to a contract when it was issued, the ...

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    • Authors: Kristin R Norberg
    • Date: Jun 2019
    • Publication Name: Taxing Times
    • Topics: Long-term Care>Long-term care insurance; Public Policy
  • 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
  • New PLR Addresses Tail-Design LTC-Annuity Rider
    the Rider if the insured is a chronically ill individual who is receiving qualified long-term care services ... long-term care services and chronically ill individual, respectively. 4 312 U.s. 531 (1941). 5 See ...

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    • Authors: Bryan W Keene, Eric Lanning
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Long-term Care>Long-term care insurance