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Removal of Profit/Loss Separation Rule from Life/Nonlife Regulations Eliminates Tax Issue from SecuritizingTriple-X Business
Removal of Profit/Loss Separation Rule from Life/Nonlife Regulations Eliminates Tax Issue from SecuritizingTriple-X Business Recently, the IRS eliminated one of the more amorphous tax rules that ...- Authors: Michael A Bell
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy; Reinsurance>Life reinsurance
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The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life Insurance and Annuity Contracts
The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life Insurance and Annuity Contracts This article provides a short history of the correction procedures ...- Authors: Application Administrator, Walter Welsh, Alison R Peak
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities; 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 tax rates used in computing toll charges for closing agreements with respect to corrections ...- 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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Surprising Investor Control Advice from IRS
Surprising Investor Control Advice from IRS The IRS believes that any segregated asset account comprised of a pool of individual securities will run afoul of the investor control doctrine. This ...- Authors: Bryan W Keene, Joseph F McKeever
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Life Insurance; Public Policy
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PLR 200906001 – A Conservative Taxpayer or a Very Subtle Message from the IRS?
PLR 200906001 – A Conservative Taxpayer or a Very Subtle Message from the IRS? A discussion of the PLR that addresses a Wellness Rider that an affiliated group of life insurance companies ...- Authors: Daniela Stoia, Joseph F McKeever
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Session 194: Product Taxation for In-Force Products
Session 194: Product Taxation for In-Force Products Administration system updates and conversions. Legacy systems and their associated problems. Continued low interest rates and in-force policy ...- Authors: Art Dunlavy, Lawrence Hersh, Kelly Rabin
- Date: Mar 2020
- Competency: External Forces & Industry Knowledge
- Topics: Life Insurance; Life Insurance>Product development - Life Insurance; Public Policy; Public Policy
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OBRA 1990 and the DAC Proxy Tax
OBRA 1990 and the DAC Proxy Tax This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. In this session dealing with life ...- Authors: Kenneth LaSorella, Lawrence J Rae, Edward Robbins, Stephen A J Sedlak
- Date: Oct 1991
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Full Funding Whiplash
Full Funding Whiplash Discussion of the ways the volatility of the full funding limitation can be used as a consulting opportunity. Discussion of smoothing cash flow in the current regulatory ...- Authors: Kathleen A FitzPatrick, Donald S Grubbs, Matthew Sloan, Helen I Mildenhall, David Jakes, David E Ready
- Date: May 1992
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Pension legislation and regulation; Public Policy; Public Policy
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From the Chair
From the Chair A discussion about the taxation of life insurance companies and affiliated products and the ramifications it has annuity contracts and long-term care. Principles-based ...- Authors: Christian J DesRochers
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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T3 – Taxing Times Tidbits
T3 – Taxing Times Tidbits A discussion of: the value of a life insurance contract distributed from a qualified pension plan, IRS industry director directive on the DRD for life insurance separate ...- Authors: Christian J DesRochers, Susan Hotine, Peter Winslow
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy