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Taxation for M&A and Reinsurance, Part 2: Product Considerations
Considerations The article focuses on the policyholder tax considerations specific to various types of contracts ... reinsurance transactions, buyers need to be aware of the product tax compliance (PTC) requirements and evaluate ...- Authors: Jeffrey Stabach, Brian King, Philip Ferrari
- Date: Dec 2020
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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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
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What’s on the Shelf? A Proposal to Tax the Inside Buildup
What’s on the Shelf? A Proposal to Tax the Inside Buildup This article is a discussion of the proposal ... proposal to tax the inside build-up in life insurance policies and the consequences if it were to be adopted ...- Authors: Brian King
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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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
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History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements
History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements This article discusses ...- Authors: Brian King
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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From the Editor
From the Editor A look back on the 25th anniversary of the 1984 Tax Act DEFRA and newly proposed regulations ...- Authors: Brian King
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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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 ...- 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
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From the Editor – Different Viewpoints Increase Understanding
From the Editor – Different Viewpoints Increase Understanding A discussion of the tax-related initiatives ... initiatives listed on the IRS Priority Business Plan for 2010 targeting product tax issues and how they relate ...- Authors: Brian King
- Date: Sep 2010
- Competency: Communication
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional associations; Public Policy
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What's New and Exciting in Insurance Product Taxation?
from the 2004 Spring Meeting of the Society of Actuaries, held June 14-15 in San Antonio, TX. The panelists ... business-owned life insurance [BOLI] issues, as well as some of the recent guidance that's been issued that affects ...- Authors: Application Administrator, Douglas N Hertz, Brian King
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy
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Session 065: Product Tax Hot Topics
Product Tax Hot Topics The presenters will discuss recent developments related to the federal qualification ... taxation of life insurance and annuity contracts. Among other topics, there will be a focus on comparing ...- Authors: Craig R Springfield, Brian King, Ladelle Baar
- Date: Jan 2020
- Competency: External Forces & Industry Knowledge
- Topics: Public Policy; Public Policy