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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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In the Beginning ... How Are Nonqualified Annuities Taxed?
In the Beginning ... How Are Nonqualified Annuities Taxed? Primer on the federal income taxation of nonqualified ...- Authors: John Adney
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO
– Safe Harbor Guidance for 2017 CSO The article addresses the safe harbor guidance provided in Notice ... Notice 2016-63 for 2017 CSO contracts satisfying the section 7702 reasonable mortality requirements PBR;Taxes;Life ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Enterprise Risk Management>Compliance; Life Insurance>Product development - Life Insurance; Public Policy
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IRS Updates Post-Age-100 Guidance
IRS Updates Post-Age-100 Guidance The articles describes Revenue Procedure 2018-20, providing historical ... historical background as well as discussing the content of the new procedure. tax accounting;Product development;Life ...- 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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In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis – We Know
In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis ... Basis – We Know Basic discussion of premiums paid, investment in the contract, and basis as used in IRC ...- Authors: John Adney
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Results-Oriented Solutions>Actionable recommendations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy