1
-
10
of
31
results (0.45 seconds)
Sort By:
-
The Basics of the Tax Treatment of Long-Term Care Insurance
The Basics of the Tax Treatment of Long-Term Care Insurance The article provides an overview of the ... treatment of long-term care insurance contracts, including a brief history of the tax treatment of long-term ...- Authors: Craig R Springfield, Alison R Peak, Prasanthi Goda
- Date: Apr 2024
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Long-Term Care News
- Topics: Long-term Care; Long-term Care>Long-term care insurance; Public Policy; 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
-
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
-
Update on Federal Tax Issues Under the 2001 CSO Mortality Tables
Update on Federal Tax Issues Under the 2001 CSO Mortality Tables Update on Federal Tax Issues Under ... Under the 2001 CSO Mortality Tables Internal Revenue Service=IRS;Mortality rates=Mortality tables=Death rates ...- Authors: Craig R Springfield
- Date: Mar 2004
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Product Matters!
- Topics: Life Insurance; Public Policy
-
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 ...- Authors: Application Administrator, Craig R Springfield
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
-
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
-
The Perils of Reducing Death Benefits: Private Letter Ruling 201230009
The Perils of Reducing Death Benefits: Private Letter Ruling 201230009 A detailed discussion on Private ... Private Letter Ruling 20123009 which states that owners of life insurance contracts in some circumstances want ...- Authors: John Adney, Craig R Springfield
- Date: Feb 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
Rev. Proc. 2008-39—Correction of Inadvertent MECs: Is the Third Time the Charm?
2008-39—Correction of Inadvertent MECs: Is the Third Time the Charm? This article begins with a brief review of the ... the general requirements of section 7702A and the consequences of MEC status for a life insurance contract ...- Authors: Craig R Springfield, Daniela Stoia
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance
-
They Go Bump in the Night: Life Insurance Policies and the Law of Material Change
They Go Bump in the Night: Life Insurance Policies and the Law of Material Change The different broad ... broad purposes served by the material change concept under federal tax law are outlined. More specific material ...- Authors: John Adney, Craig R Springfield
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Policyholder behavior - Life Insurance
-
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” ...- 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