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Rev. Proc. 2006-13: Valuation ofDeferred Annuities in Roth IRAConversions
Rev. Proc. 2006-13: Valuation ofDeferred Annuities in Roth IRAConversions Recent guidance in the form ... traditional IRA to a Roth IRA. Deferred annuities;Individual retirement accounts=IRA;Taxes=Taxation; 11522 ...- Authors: Douglas N Hertz
- Date: May 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Pensions & Retirement; Public Policy
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Updated Life Expectancy and Distribution Period Tables: Final Regulations Issued for Determining Required Minimum Distributions
§401(a)(9). These regulations are also applicable to individual retirement accounts and annuities (§408(a) and ... tables (the Single Life Table, Uniform Lifetime Table, and Joint and Last Survivor Table) are set forth in ...- Authors: Yaohua Zhou
- Date: Jul 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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IRS Rules Longevity Contract is Annuity Under Section 72
IRS Rules Longevity Contract is Annuity Under Section 72 In September 2009, the Internal Revenue ... contract’s cash value is contingent upon the annuitant living to a specified age. The ruling holds that ...- Authors: Joseph F McKeever
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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IRS Provides Important Guidance on Changes in Basis of Computing Reserves under Section 807(f)
Association of Insurance Commissioners (“NAIC”) Valuation Manual and Principle-Based Reserve (“PBR”) methodologies ... on modern actuarial valuation standards such as PBR, as well as on tax valuation standards revised by ...
- Authors: Mark Smith
- Date: Mar 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy
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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 ...
- 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
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Taxing Times, Volume 13, Issue 1, February 2017
and opinions expressed herein are those of the individual authors and are not necessarily those of the ... sessions at the 2017 Life and Annuity Symposium, Valuation Actuary Symposium, and SOA Annual Meeting & Exhibit ...- Authors: Society of Actuaries
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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The Temporary And Limited Waiver Of The RMD Rules For 2009
The Temporary And Limited Waiver Of The RMD Rules For 2009 This article discusses the temporary ... Guaranteed minimum withdrawal benefits=GMWB;Individual retirement accounts=IRA;Taxes=Taxation;Withdrawals; ...- Authors: Mark E Griffin
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Pensions & Retirement; Public Policy
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IRS Provides Relief for Late Rollovers with New Self-Certificate
IRS Provides Relief for Late Rollovers with New Self-Certificate This article ... Taxes=Taxation;Internal Revenue Service=IRS, Taxes=Taxation;Individual retirement accounts=IRA;Defined benefit plans=DB ...- Authors: Michael Byro
- Date: Feb 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Public Policy
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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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T3: Taxing Times Tidbits - What to do About Tax Reserve Estimates
article also cover IRS rulings on the treatment and valuation of an insurance company stock purchased as an ... COLI life insurance. Annuity reserves;Asset valuation;Beneficiaries;Internal Revenue Service=IRS;Life ...- Authors: Susan Hotine, Peter Winslow, Samuel A Mitchell
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy