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PLR 201120011 Highlights the Need for SEPP Guidance on Annuities
PLR 201120011 Highlights the Need for SEPP Guidance on Annuities Owners of nonqualified annuity contracts ... qualified retirement plans, and annuity issuers are left without any published guidance on when annuity ...- Authors: Mark E Griffin
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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ACLI Update: Update on Noncoordinated Benefits
Update: Update on Noncoordinated Benefits Discussion of recent developments in the taxation of noncoordinated ... Memorandum and proposed triagency rulemaking that would impact non coordinated benefits. Taxes, Taxation By ...- Authors: Sarah Lashley, Regina Y Rose, Mandana Parsazad
- Date: Oct 2023
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Health & Disability; Health & Disability>Accident insurance; Health & Disability>Critical illness insurance; Health & Disability>Health care quality; Health & Disability>Health insurance; Public Policy; Public Policy; Public Policy; Public Policy; Health & Disability>Affordable Care Act (ACA)
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Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A The article discusses the impact of changes ... Revenue Code Section 7702 by the ConsolidatedAppropriations Act, 2021. The Consolidated Appropriations ...- 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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What’s on the Shelf? A Proposal to Tax the Inside Buildup
What’s on the Shelf? A Proposal to Tax the Inside Buildup This article is a discussion of the proposal ... proposal to tax the inside build-up in life insurance policies and the consequences if it were to be adopted ...- Authors: Brian King
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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The Mystery of PLR 201006002
The Mystery of PLR 201006002 An explanation of the reasons why the IRS should rule on the application ... application of section 351 to the transfer of assets and reserves in an indemnity coinsurance transaction where ...- Authors: Julie V Goosman, Lori J Jones
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Reinsurance
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IRS LB&I Division Issues Guidance to Examiners on the Codified Economic Substance Doctrine
Examiners on the Codified Economic Substance Doctrine In March 2010, Congress codified the judicial economic ... part of the health care reform legislation.1 The law provides for strict liability penalties of 20 percent ...- Authors: Samuel A Mitchell
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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A Mystery Partially Unveiled: The IRS Rules on Section 7702A's Necessary Premium Test
Partially Unveiled: The IRS Rules on Section 7702A's Necessary Premium Test The Internal Revenue Service ... commonly referred to as the Necessary Premium Test [NPT]. The purpose of the NPT is to shelter certain ...- Authors: Application Administrator, Craig R Springfield
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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The Lingering Effects of the 2009 RMD Waiver
The Lingering Effects of the 2009 RMD Waiver A discussion of how issuers and providers of IRAs and employer-provided ... employer-provided qualified retirement plans need to consider all situations and possibly modify their ...- Authors: Mark E Griffin, Joel Winston Mann
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Pensions & Retirement; Public Policy
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Updated Life Expectancy and Distribution Period Tables: Final Regulations Issued for Determining Required Minimum Distributions
regulations on updated life expectancy and distribution period tables used for determining RMDs. The article ... provide an overview on the development of the final regulations and highlight the key updates in final ...- Authors: Yaohua Zhou
- Date: Jul 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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The Life Insurance Product Tax Provisions of H.R. 1
The Life Insurance Product Tax Provisions of H.R. 1 The article summarizes the provisions of H.R. 1 ... 1 that impact the tax qualification of life insurance contracts and the tax reporting of life settlements ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge; Leadership
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy