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ACLI Update
the 2012 Individual Annuity Reserve table as the standard for computing reserves for individual annuity ... December 24, 2014, 26 states had approved the 2012 IAR Table as the reserve standard for immediate annuity contracts ...- Authors: Pete Bautz, Mandana Parsazad
- Date: Jun 2015
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Taxing Times
- Topics: Annuities>Payout annuities; Life Insurance>Reserves - Life Insurance
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Time to Say Goodbye to the 1980 CSO Mortality Table
Time to Say Goodbye to the 1980 CSO Mortality Table Discusses how companies must ensure that significant ... accommodate new requirements. Life reserves;Life valuation;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; ...- Authors: Brian King, Craig R Springfield
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance
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Rev. Proc. 2006-13: Valuation ofDeferred Annuities in Roth IRAConversions
Rev. Proc. 2006-13: Valuation ofDeferred Annuities in Roth IRAConversions Recent guidance in the form ... traditional IRA to a Roth IRA. Deferred annuities;Individual retirement accounts=IRA;Taxes=Taxation; 11522 ...- Authors: Douglas N Hertz
- Date: May 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Pensions & Retirement; Public Policy
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Updated Life Expectancy and Distribution Period Tables: Final Regulations Issued for Determining Required Minimum Distributions
§401(a)(9). These regulations are also applicable to individual retirement accounts and annuities (§408(a) and ... tables (the Single Life Table, Uniform Lifetime Table, and Joint and Last Survivor Table) are set forth in ...- Authors: Yaohua Zhou
- Date: Jul 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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IRS Updates Guidance on SEPP Exception to 10% Additional Tax
prior guidance on whether distributions from an individual account under a qualified retirement plan satisfy ... provide guidance on whether distributions from an individual account under a qualified retirement plan fall ...- Authors: Mark E Griffin, Prasanthi Paritala
- Date: Sep 2022
- Competency: Communication; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement>Defined contribution and 401k plans; Annuities>Deferred annuities
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The Scope of Reserve Valuation Rules Used to Compute Life Insurance Reserves Defined In Section 816(b)
The Scope of Reserve Valuation Rules Used to Compute Life Insurance Reserves Defined In Section 816(b) ... 816(b) This article addresses the scope of reserve valuation rules that compute or estimate reserves “on the ...- Authors: Emanuel Seth Burstein
- Date: Feb 2018
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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IRS Rules Longevity Contract is Annuity Under Section 72
IRS Rules Longevity Contract is Annuity Under Section 72 In September 2009, the Internal Revenue ... contract’s cash value is contingent upon the annuitant living to a specified age. The ruling holds that ...- Authors: Joseph F McKeever
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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IRS Provides Important Guidance on Changes in Basis of Computing Reserves under Section 807(f)
Association of Insurance Commissioners (“NAIC”) Valuation Manual and Principle-Based Reserve (“PBR”) methodologies ... on modern actuarial valuation standards such as PBR, as well as on tax valuation standards revised by ...- Authors: Mark Smith
- Date: Mar 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy
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In the Beginning... A Column Devoted to Tax Basics
section 403(b) plan, section 457(b) plan, or individual retirement account or annuity (IRA), all of which ... rules governing them differ considerably. An individual retirement annuity is not subject to the same ...- Authors: Michael L Hadley
- Date: Oct 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Plan design; Public Policy; Public Policy; Pensions & Retirement>Pension risk transfer
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A Conversation with Retired Company Tax Actuaries
careers. Our conversations primarily involved valuation actuaries (rather than pricing or product actuaries) ... method (CRVM or CARVM), the mortality or morbidity table, and the interest rate. We also suggested refinements ...- Authors: Mary Caramagno
- Date: Oct 2023
- Competency: Leadership; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting