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  • Guidance Released on COLI Best Practice Rules
    Guidance Released on COLI Best Practice Rules A brief overview of the rules for corporate owned life insurance in section 101j and then summarizes the guidance contained in the IRS notice. Death ...

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    • Authors: Application Administrator, Bryan W Keene, Joel Winston Mann
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • From The Editor - In This Issue
    From The Editor - In This Issue The Taxing Times editor discusses what is in the current issue as well as Obama adminstration tax proposals affecting the insurance industry such as notification ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Determining the Value of a LifeInsurance Contract: RevenueProcedure 2005-25
    Determining the Value of a LifeInsurance Contract: RevenueProcedure 2005-25 To most observers, the value of a life insurance contract is the cash surrender value. However, when it comes to life ...

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    • Authors: Christian J DesRochers
    • Date: Dec 2005
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • IRS Provides Relief for Late Rollovers with New Self-Certificate
    IRS Provides Relief for Late Rollovers with New Self-Certificate This article discusses the self-certification procedure for late rollover contributions established by the IRS in Revenue ...

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    • Authors: Michael Byro
    • Date: Feb 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • From the Chair- Forward to 2017!
    From the Chair- Forward to 2017! The Chairperson of the Taxation Section shares the section council's plans and goals for 2017 PBR;Taxes 6442474682 2/1/2017 12:00:00 AM ...

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    • Authors: Donald Walker
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements
    Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements The article summarizes several recent private letter rulings from the IRS addressing the "investor ...

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    • Authors: Bryan W Keene, John Adney
    • Date: Jun 2017
    • Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
    • Publication Name: Taxing Times
    • Topics: Annuities>Individual annuities; Annuities>Investment strategy - Annuities; Annuities>Policyholder behavior - Annuities; Annuities>Variable annuities; Public Policy
  • Taxation for M&A and Reinsurance, Part 2: Product Considerations
    Taxation for M&A and Reinsurance, Part 2: Product Considerations The article focuses on the policyholder tax considerations specific to various types of contracts sold by life insurance ...

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    • Authors: Jeffrey Stabach, Brian King, Philip Ferrari
    • Date: Dec 2020
    • Competency: Results-Oriented Solutions
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • The Temporary And Limited Waiver Of The RMD Rules For 2009
    The Temporary And Limited Waiver Of The RMD Rules For 2009 This article discusses the temporary waiver and how it provides only limited relief from the section 401a9 minimum distribution ...

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    • Authors: Mark E Griffin
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Pensions & Retirement; Public Policy
  • From the Editor
    From the Editor This editorial highlights the hot topics happening in the tax industry today. Annuity reserves;Health savings accounts=HSA;Variable annuities; 11583 5/1/2009 12:00:00 AM ...

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    • Authors: Brian King
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Conflicting Definitions of “Spouse” Under DOMA and State Law
    Conflicting Definitions of “Spouse” Under DOMA and State Law A discussion of spousal provisions that are governed by federal income tax law, specifically the difference between some state laws ...

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    • Authors: Mark E Griffin
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
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