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Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing the Meaning of Section 7702f2A
Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing ... permitted such benefits under “qualified” long-term care insurance contracts (under section 7702B) while ...- Authors: Application Administrator, Alison R Peak
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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IRS Actuarial Guidelines Handbook
tiny corridor for the large plan, yet it doesn't care about the large plan because it is after the doctors ... for your pension expense is money lost. It doesn't care if it is going to get the money back in five years ...- Authors: Arthur W Anderson, Lee Morgan, Richard H Solomon, Larry D Zimpleman
- Date: Apr 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Public Policy
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Tax Parity For Individual Life Insurance Products
Tax Parity For Individual Life Insurance Products This discussion looked at defining tax parity ... same? The Hutton ruling seemed to indicate that a direct increase in reserve was flat out possible R the ...- Authors: Peter F Chapman, Douglas N Hertz, Neal N Stanley, James B Dox
- Date: May 1982
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Separate Account Products in the U.S. and Canada: Comparing Their Design, Regulation, and Taxation
Separate Account Products in the U.S. and Canada: Comparing Their Design, Regulation, and Taxation ... limited taxing powers in that they're limited to direct taxation in the provinces. Both the provinces ...- Authors: Application Administrator, Christian J DesRochers, Philip Friedlan
- Date: Jun 2000
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Public Policy; Public Policy
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Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap
Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap Actuary/accountant/tax ... it runs into danger of insolvency. That’s a primary characteristic of a reserve. Back when Guideline ...- Authors: Edward Robbins, Mark Smith, Peter Winslow
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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Tax Parity For Individual Life Insurance Products
Tax Parity For Individual Life Insurance Products This panel at the SOA 1982 Orlando Spring ... products designed to provide protection against two primary security risks--dying too soon, living too long ...- Authors: John K Booth, Gene W Buchter, James C Hamilton, Dale R Gustafson
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Nondiscrimination Issues - Basic
Nondiscrimination Issues - Basic This presentation is a panel discussion from the 1991 Meeting ... met. You can't pass a safe harbor if you have a primary insurance amount offset plan. Many plans either ...- Authors: Stephen A Alpert, Lawrence J Sher, Michael I Wiesner
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement; Public Policy
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View From The Internal Revenue Service 'IRS'
View From The Internal Revenue Service 'IRS' Presented at the April 1986 ... can be done on the entry age normal method. The primary objections on some of these things have been funding ...- Authors: Ira Cohen, John M Finley, Leroy B Parks
- Date: Apr 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Corporate plans; Public Policy
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IRS Rules on American Financial
IRS Rules on American Financial The United States district court for the Southern District of ... Universal Life Model Regulation or the Long-Term Care Model Regulation for policies issued prior to the ...- Authors: Richard N Bush
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Taxing Times Volume 12 Issue 2
law interacts with state law governing long-term care insurance and accelerated death benefits in similar ... similar fashion. The safe harbor rules for long-term care insurance contracts in sec- tion 7702B rely on state ...- Authors: Society of Actuaries
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Public Policy