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IRS Updates Guidance on SEPP Exception to 10% Additional Tax
prior guidance on whether distributions from an individual account under a qualified retirement plan satisfy ... provide guidance on whether distributions from an individual account under a qualified retirement plan fall ...- Authors: Mark E Griffin, Prasanthi Paritala
- Date: Sep 2022
- Competency: Communication; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement>Defined contribution and 401k plans; Annuities>Deferred annuities
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A Conversation with Retired Company Tax Actuaries
careers. Our conversations primarily involved valuation actuaries (rather than pricing or product actuaries) ... method (CRVM or CARVM), the mortality or morbidity table, and the interest rate. We also suggested refinements ...- Authors: Mary Caramagno
- Date: Oct 2023
- Competency: Leadership; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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ACLI Update Column
Green Book also includes proposals affecting individual taxpayers that were part of the Administration’s ... Families Plan released in late April included individual taxpayer proposals to raise revenue “to invest ...- Authors: Mandana Parazad, Regina Y Rose
- Date: Aug 2021
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Life Insurance
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ACLI Update
Inclusion of Claims Payments in Gross Income If an individual pays premiums using after-tax dollars, NCB claims ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...- Authors: Mandana Parazad, Regina Y Rose, Sarah Lashley
- Date: Sep 2022
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Health & Disability; Life Insurance
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ACLI Update
ACLI Update This update column from ACLI addresses the 2020 year-end spending and relief package ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...- Authors: Regina Y Rose, Mandana Parsazad
- Date: Mar 2021
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Life Insurance
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T3: TAXING TIMES TIDBITS
and opinions expressed herein are those of the individual authors and are not necessarily those of the ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...- Authors: Frederic Gelfond
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Reinsurance; Reinsurance>General reinsurance
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ACLI Update
concept that doesn’t exist outside of the NAIC Valuation Manual. Asset adequacy reserves are not part of ... a separate section (chap- ter 30) of the NAIC Valuation Manual. As a result, under Section 807(d), no ...- Authors: Mandana Parsazad, Regina Y Rose
- Date: Nov 2019
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Public Policy
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LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years
reserves under Actuarial Guideline XLIII (AG 43)/Valuation Manual 21 (VM- 21) for variable annuities and ... determined under the Commissioners’ Reserve Valuation Method (CRVM) for life insurance contracts and ...- Authors: Samuel A Mitchell, Arthur C Schneider
- Date: Mar 2019
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Guaranteed living benefits; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees
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Proposed Regulations on Ownership Change Present Issues for Insurance Companies
Proposed Regulations on Ownership Change Present Issues for Insurance Companies This article ... under the IRC § 338 approach only. As for the valuation of contingent liabilities, the proposed regulations ...- Authors: Samuel A Mitchell, Arthur C Schneider
- Date: Jun 2020
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting