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  • Additional IRS Rulings on Contingent Deferred Annuities
    Additional IRS Rulings on Contingent Deferred Annuities Discusses earlier IRS rulings on Contingent Deferred ... Deferred Annuities and the latest ones, PLRs 201117012 and 201117013. Highlights two important additional ...

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    • Authors: John Adney, Bryan W Keene
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge
    • Topics: Annuities
  • Product Tax Seminar and Optional Boot Camp Presentations
    Presentations The Society of Actuaries are once again offering a seminar that investigates all aspects of life ... compliance. Developed by the Taxation Section, participants will be brought up-to-date on recent Internal Revenue ...

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    • Authors: John Adney, Rebecca Baxter, Art Dunlavy, Philip Ferrari, Robert A Fishbein, Sheryl Flum, John Glover, Mark Griffin, Lawrence Hersh, Kay Hossofsky, Samera Kadry, Bryan W Keene, Brian King, Eric Lanning, Kimberly W Lunn, Casey Malone, Kristin R Norberg, Mandana Parsazad, Alison R Peak, Daniel Phillips, Craig R Springfield, Jeffrey Stabach, Daniela Stoia
    • Date: Sep 2018
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Topics: Annuities; Financial Reporting & Accounting; Life Insurance
  • IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts
    IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts The article analyzes Private Letter ... contract issued to a trust. In particular, the Ruling interprets the terms “taxpayer,” “holder” and “held by” ...

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    • 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
  • Partial Exchange Guidance Keeps Improving
    with an overview of how the tax treatment of partial exchanges has evolved over the last decade or so ... including the concerns that led the Service to resist giving taxpayers carte blanche on such transactions ...

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    • Authors: Application Administrator, Bryan W Keene
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Public Policy
  • Congress Clarifies Treatment of Partial Annuitizations
    Congress Clarifies Treatment of Partial Annuitizations Clarification of the tax treatment ... Clarifies Treatment of Partial Annuitizations Clarification of the tax treatment of non-qualified deferred ...

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    • Authors: Bryan W Keene
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities
  • New PLR Addresses Tail-Design LTC-Annuity Rider
    Addresses Tail-Design LTC-Annuity Rider A discussion of tail-design LTC riders for annuities and how contract ... offset by reductions to the annuity contract. LTC benefits, and how they relate to the annuity contracts, ...

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    • Authors: Bryan W Keene, Eric Lanning
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Long-term Care>Long-term care insurance