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  • IRS Issues Guidance and Seeks Comments on LTC Insurance Product Issues
    Guidance and Seeks Comments on LTC Insurance Product Issues On Aug. 11, 2011, the Internal Revenue Service ... regarding the tax treatment of stand-alone and “combination” longtermcare LTC insurance products. The Notice ...

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    • Authors: Craig R Springfield, Bryan W Keene
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Long-term Care>Long-term care 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
  • New PLR Addresses Tail-Design LTC-Annuity Rider
    Addresses Tail-Design LTC-Annuity Rider A discussion of tail-design LTC riders for annuities and how contract ... offset by reductions to the annuity contract. LTC benefits, and how they relate to the annuity contracts, ...

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    • Authors: Bryan W Keene, Eric Lanning
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Long-term Care>Long-term care insurance
  • TAM 201844009: When is a Permitted Practice not a “Permitted Practice”?
    TAM 201844009: ... Permitted Practice not a “Permitted Practice”? On Nov. 2, 2018, the Internal Revenue Service (IRS) released ... released Technical Advice Memorandum 201844009 (the TAM). 6/13/2019 12:00:00 AM ...

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    • Authors: Kristin R Norberg
    • Date: Jun 2019
    • Publication Name: Taxing Times
    • Topics: Long-term Care>Long-term care insurance; Public Policy