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The Perils of Reducing Death Benefits: Private Letter Ruling 201230009
tables for that contract under its standard valuation and minimum nonforfeiture laws; and (3) the contract ... TIMES FEBRUARY 2013 when and if a new mortality table becomes prevailing.10 And of course they likely ...- Authors: John Adney, Craig R Springfield
- Date: Feb 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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They Go Bump in the Night: Life Insurance Policies and the Law of Material Change
director or a highly compensated employee or individual (as defined in section 101(j)(2)(A) (ii)) of ... a director or highly compensated employee or individual at the time of the material change.10 Upon some ...- 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
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The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A
The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code ... contained numerous illustrations based on 1980 table mortal- ity, but the 2001 CSO Tables were rapidly ...- Authors: John Adney, Brian King, Craig R Springfield
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules
IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules This article ... insurer’s separate account invests directly in individual gov- ernment securities and the account qualifies ...- Authors: John Adney, Bryan W Keene
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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IRS Updates Post-Age-100 Guidance
IRS Updates Post-Age-100 Guidance The articles describes Revenue Procedure 2018-20, providing ... in force after the day on which the insured individual attains age 100.” In so stating, Revenue Procedure ...- Authors: John Adney
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Product development - Life Insurance
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IRS Issues Guidance on the Separate Account Dividends Received Deduction
IRS Issues Guidance on the Separate Account Dividends Received Deduction The article summarizes ... (ACTEX Publications 2014); see also id. at 211, Table 8.1, for a more detailed representation of the ...- Authors: Samuel A Mitchell, John Adney
- Date: Jun 2016
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Enterprise Risk Management>Compliance; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
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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 ... compensated employee, or a highly compensated individual with respect to the policy- holder.16 If these ...- 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