1
-
10
of
37
results (0.56 seconds)
Sort By:
-
The IRS Rules on Section 7702 Issues Regarding a Guaranteed Distribution Rider
The IRS Rules on Section 7702 Issues Regarding a Guaranteed Distribution Rider Discusses PLR 201046008 ... regarding addition of a rider to a variable life policy that provides a minimum annual amount of withdrawal or ...- Authors: Brian King
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life
-
Taxation for M&A and Reinsurance, Part 2: Product Considerations
Considerations The article focuses on the policyholder tax considerations specific to various types of contracts ... reinsurance transactions, buyers need to be aware of the product tax compliance (PTC) requirements and evaluate ...- Authors: Jeffrey Stabach, Brian King, Philip Ferrari
- Date: Dec 2020
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
-
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
-
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
-
Product Tax Implications of the Adoption of the 2017 CSO
Product Tax Implications of the Adoption of the 2017 CSO Provides information on Section 7702 mortality ... mortality requirements, the implications of the adoption of the 2017 CSO tables and the need for IRS guidance ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
-
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
-
History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements
History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements This article discusses ...- Authors: Brian King
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
-
Administration of the "Material Change" Rules: Meeting the Challenge
Administration of the "Material Change" Rules: Meeting the Challenge This article is a companion ... companion to “They Go Bump in the Night: Life Insurance Policies and the Law of Material Change,” an article ...- Authors: Christian J DesRochers, Brian King
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
-
The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A
The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 ... 7702 and 7702A Overview of upcoming second edition of book. Tax accounting;Tax accounting Taxation;Life ...- Authors: John Adney, Brian King, Craig R Springfield
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
Highlights from the Taxation Section’s 2012 Product Tax Seminar
Highlights from the Taxation Section’s 2012 Product Tax Seminar Overview of sessions and highlights ... from the Taxation Section’s 2012 Product Tax Seminar Overview of sessions and highlights from the 2012 ...- Authors: Brian King
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional development