Announcement: SOA releases March 2024 Exam P passing candidate numbers.

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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 ...

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    • Authors: Application Administrator, Craig R Springfield
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Revenue Ruling 2005-6: Guidanceon QABs under IRS Sections 7702and 7702A
    7702and 7702A On January 19, 2005, the Treasury Department and the Internal Revenue Service the “Service” ... insurance industry request for guidance on the treatment of qualified additional benefits “QABs” ...

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    • Authors: Application Administrator, Craig R Springfield, Joseph F McKeever
    • Date: May 2005
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • New Proposed Regulations on “AttainedAge” Under IRC Section 7702
    Proposed Regulations on “AttainedAge” Under IRC Section 7702 On May 24, 2005, the Treasury Department ... Internal Revenue Service published a notice of proposed rulemaking the “Notice” proposing regulations under ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield
    • Date: Sep 2005
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Taxing Times, May 2007, Volume 3, Issue No. 2
    Taxing Times, May 2007, Volume 3, Issue No. 2 Full version of Taxing Times, May 2007, Volume ... Times, May 2007, Volume 3, Issue No. 2 Full version of Taxing Times, May 2007, Volume 3, Issue No. 2. 26420 ...

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    • Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
    • Date: May 2007
    • Publication Name: Taxing Times
  • Taxing Times, September 2005, Volume 1, Issue No. 2
    Taxing Times, September 2005, Volume 1, Issue No. 2 Full version of Taxing Times, September 2005, ... September 2005, Volume 1, Issue No. 2 Full version of Taxing Times, September 2005, Volume 1, Issue No ...

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    • Authors: Application Administrator, Edward Robbins, Steven C Chamberlin, Brian King, Kory Olsen, Mark E Griffin, Craig R Springfield, Donald Saxon, David H Phillips, Joseph F McKeever
    • Date: Sep 2005
    • Publication Name: Taxing Times
  • Notice 2004-61: Guidance on Mortality under IRC Section 7702
    Notice 2004-61: Guidance on Mortality under IRC Section 7702 Guidance and interpretation regarding reasonable ... charge requirement of Section 7702, based from IRS Notice 2004-61, 2004-41 I.R.B. 596 of October 12, 2004 ...

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    • Authors: Application Administrator, Craig R Springfield
    • Date: Mar 2005
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Product Matters!
    • Topics: Life Insurance; Public Policy
  • Notice 2004-61: Guidance on Mortality under IRC Section 7702
    Notice 2004-61: Guidance on Mortality under IRC Section 7702 Small Talk Newsletter, June 2005, Issue ... Issue No. 24. Last fall, the Internal Revenue Service IRS released Notice 2004-61, 2004-41 I.R.B. 596 October ...

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    • Authors: Application Administrator, Craig R Springfield
    • Date: Jun 2005
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Small Talk
    • Topics: Life Insurance; Public Policy
  • T3: Taxing Times Tidbits
    T3: Taxing Times Tidbits Tidbits relate to contingent deferred annuities, wellness benefits ... qualified long-term care contracts, and reactivating the active financing exception for insurance companies ...

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    • Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Biruta P Kelly
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Guaranteed living benefits; Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance
  • Product Matters! March 2005, Issue No. 61
    Product Matters! March 2005, Issue No. 61 Full version of Product Matters! March 2005, Issue No. 61. 26145 ...

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    • Authors: Application Administrator, Abraham Gootzeit, Larry M Gorski, David E Neve, Michael Taht, Craig R Springfield, Feng Sun, Matthew Wininger
    • Date: Mar 2005
    • Publication Name: Product Matters!
  • On Grandfathers and Adjustments: New IRS Chief Counsel Advice Memo Blurs Lines
    On Grandfathers and Adjustments: New IRS Chief Counsel Advice Memo Blurs Lines Illustrates the lack ... lack of clarity about how the various grandfather clauses applicable to life insurance contracts should be ...

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    • Authors: Application Administrator, Craig R Springfield
    • Date: May 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance