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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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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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In the Beginning... A Column Devoted to Tax Basics
section 403(b) plan, section 457(b) plan, or individual retirement account or annuity (IRA), all of which ... rules governing them differ considerably. An individual retirement annuity is not subject to the same ...- Authors: Michael L Hadley
- Date: Oct 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Plan design; Public Policy; Public Policy; Pensions & Retirement>Pension risk transfer
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IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts
Trust are an individual and a charitable organization. For tax purposes, the individual who established ... the contract and names the individual trust beneficiary as the sole annuitant. The Insurer represented ...- Authors: Eric Lanning, Bryan W Keene
- Date: Nov 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Individual annuities; Annuities>Marketing and distribution - Annuities; Annuities>Payout annuities; Public Policy; 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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Actuarial Guideline: XLIII Statutory and Tax Issues
accruing to a living contract holder or living annuitant, under contractually specified conditions (e ... business in force as of a date prior to the valuation date, such as September 30. Specifically, subsec- ...- Authors: Edward Robbins, Richard N Bush
- Date: Feb 2010
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities
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Actuarial Guideline: XLIII Statutory and Tax Issues
accruing to a living contract holder or living annuitant, under contractually specified conditions (e ... business in force as of a date prior to the valuation date, such as September 30. Specifically, subsec- ...- Authors: Application Administrator
- Date: Feb 2010
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities
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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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In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies
of current and deferred taxes. Assume that an individual life insurance contract has an annual premium ... uncollected premium in isolation.2 Because the individual pol- icyholder has not paid the premium yet, ...- Authors: Kristin R Norberg
- Date: Nov 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting