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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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T3: TAXING TIMES Tidbits
Discussions on: 1. tax deductability of surrender losses of life insurance contracts 2. the IRS questioning ... questioning of the immediate drop in asset values for variable product valuations 3. the analysis of risk distribution ...- Authors: Application Administrator, Charles J Auer, Craig Pichette, Bryan W Keene, Peter Winslow, Janel C Frank, Gregory K Oyler, Michael Edward Bauer
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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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The Demise of Sections 809 and 815 Congress has acted in recent years to remove outdated provisions ...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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IRS Rules on New BOLI Arrangement
IRS Rules on New BOLI Arrangement This article discusses the ruling on the new BOLI arrangement and ... and addresses three aspects of the tax treatment of the arrangement: (1) the LLC’s taxation as a partnership ...- Authors: John Adney, Bryan W Keene
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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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 ...- Authors: John Adney, Bryan W Keene
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Annuities
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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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IRS Confirms Annuity Status of “Contingent Annuity Contracts”
Confirms Annuity Status of “Contingent Annuity Contracts” A discussion of the three private letter rulings ... rulings addressing the tax treatment of group insurance contingent annuity contracts providing guaranteed ...- Authors: Bryan W Keene, Joseph F McKeever
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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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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IRS Issues Guidance and Seeks Comments on LTC Insurance Product Issues
Guidance and Seeks Comments on LTC Insurance Product Issues On Aug. 11, 2011, the Internal Revenue Service ... regarding the tax treatment of stand-alone and “combination” longtermcare LTC insurance products. The Notice ...- Authors: Craig R Springfield, Bryan W Keene
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Long-term Care>Long-term care insurance; Public Policy