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IRS Ruling Confirms Exchange of COLI on Former Employees Triggers Loss of Interest Deductions
IRS Ruling Confirms Exchange of COLI on Former Employees Triggers Loss of Interest Deductions Discusses ... Since ruling now applies to all taxpayers, not just the taxpayer in a prior private letter ruling, taxpayers ...- Authors: John Adney, Bryan W Keene
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Life Insurance
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The Demise of Sections 809 and 815
The Demise of Sections 809 and 815 Congress has acted in recent years to remove outdated provisions ... provisions governing the federal income taxation of life insurance companies from the Internal Revenue Code. In ...- Authors: William B Harman, Douglas N Hertz, Bryan W Keene
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI?
Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI? The article provides an introduction ... introduction to some of the key limitations that the Internal Revenue Code imposes on business uses of life insurance ...- Authors: Bryan W Keene, Mark Smith
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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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 ...- 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
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IRS Releases New Ruling on BOLI Partnership
IRS Releases New Ruling on BOLI Partnership Summary of private letter ruling the IRS released in February ... contracts. The article follows up another article from the same authors in the May 2012 issue of Taxing Times ...- Authors: Bryan W Keene, John Adney
- Date: May 2013
- Competency: Professional Values
- Publication Name: Taxing Times
- Topics: Life Insurance
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Guidance Released on COLI Best Practice Rules
Guidance Released on COLI Best Practice Rules A brief overview of the rules for corporate owned life ... in section 101j and then summarizes the guidance contained in the IRS notice. Death benefits;Internal ...- Authors: Application Administrator, Bryan W Keene, Joel Winston Mann
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Surprising Investor Control Advice from IRS
Advice from IRS The IRS believes that any segregated asset account comprised of a pool of individual securities ... securities will run afoul of the investor control doctrine. This article articulates that such a conclusion ...- Authors: Bryan W Keene, Joseph F McKeever
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Life Insurance; Public Policy
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IRS Rules Lifecycle Funds Comply with Investor Control Doctrine
PLR 201105012, the investor control doctrine, and how the IRS concluded that shares of a Lifecycle Fund ... account, still can be considered owned by the insurer and not the policyowner for federal income tax purposes ...- Authors: Bryan W Keene
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Variable annuities; Life Insurance
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Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures
Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures This article discusses a new procedure ... procedure for correcting inadvertent failures to satisfy the diversification requirements applicable to variable ...- Authors: Bryan W Keene, Joseph F McKeever
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Life Insurance; Public Policy
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Life Settlements: Congress Wades Into the Fray
Settlements: Congress Wades Into the Fray Article examines a proposed amendment to the MAP-21 Act that would have ... have changed a number of tax requirements regarding so-called life settlements. Life settlements; Internal ...- Authors: John Adney, Bryan W Keene
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Health & Disability; Life Insurance; Public Policy