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IRS Issues Guidance on the Separate Account Dividends Received Deduction
Guidance on the Separate Account Dividends Received Deduction The article summarizes and comments on a recent ... Advice that addressed how the proration formula works for purposes of the separate account dividends ...- Authors: Samuel A Mitchell, John Adney
- Date: Jun 2016
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Enterprise Risk Management>Compliance; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
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IRS Issues Ruling Applying Diversification Rules to Illiquid Funds
Funds Discussion of the March 1, 2013 Internal Revenue Service (“IRS”) release of PLR 201309011, which ... which addresses the application of the section 817(h) diversification requirements to variable contracts ...- Authors: Bryan W Keene, Alison R Peak
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting