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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 ... 1997) (concluding that if a term rider on the primary insured continues until age 95 or later, then it ...

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    • Authors: Daniela Stoia, Joseph F McKeever
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Deactivating the Weapons of Mass Volatility: The Dodd-Frank Act, Section 1256 and the Taxation of Derivatives
    Deactivating the Weapons of Mass Volatility: The Dodd-Frank Act, Section 1256 and the Taxation ... default swap, or similar agreement.” Beyond its primary effect of mostly maintaining the status quo of ...

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    • Authors: John R Newton
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Derivatives
  • Variable Annuity Hedging Directive – A Long and Winding Road
    Variable Annuity Hedging Directive – A Long and Winding Road This article outlines the ... derivative markets. Derivatives can have either a direct or inverse relationship with the underlying investment ...

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    • Authors: Timothy Branch
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Finance & Investments>Derivatives; Financial Reporting & Accounting>Tax accounting; Public Policy
  • Taxing Times, October 2020
    Taxing Times, October 2020 Read the October 2020 issue of Taxing Times published by the ... definitions. • Guidance on combination annuity/long-term care (“LTC”) contracts and exchanges of annuities for ...

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    • Authors: Society of Actuaries
    • Date: Oct 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession
  • 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 ... premium, guar- anteed renewable, group long-term care policies that cover certain costs for individuals ...

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    • 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
  • Tax Aspects of VA CARVM aka Actuarial Guideline XLIII
    Tax Aspects of VA CARVM aka Actuarial Guideline XLIII This article provides the reader with ... generally be close in value to the statutory SSR. The primary differences will be in the valuation rate used ...

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    • Authors: Edward Robbins, Michael LeBoeuf, Victor Akin
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting
  • How Are Tax Reserves for VAGLB Determined for Pre-2010 Contracts?
    How Are Tax Reserves for VAGLB Determined for Pre-2010 Contracts? Discusses the problem with the computation ... that AG 34 introduced to value GMDB that have direct relevance to VAGLB are the deterministic drop ...

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    • Authors: Michael LeBoeuf, Peter Winslow
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities
  • Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures
    Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures This article discusses a ... Treasury security is defined as “a security the direct obligor of which is the United States Treasury ...

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    • Authors: Bryan W Keene, Joseph F McKeever
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Life Insurance; Public Policy
  • Taxing Times, September 2011, Volume 7, Issue 3
    be applied for tax purposes retroactively to a direct writer’s reserves for annuity contracts issued ... There are some companies that enter into both direct insurance and reinsurance, but these are more ...

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    • Authors: Society of Actuaries
    • Date: Sep 2011
    • Publication Name: Taxing Times
  • Inside the IRS: An Interview with William J. Wilkins
    Inside the IRS: An Interview with William J. Wilkins An interview with William J. Wilkins, Chief Counsel ... Guidance on annuity contracts with a long- term care insurance feature under §§72 and 7702B. 10.

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    • Authors: Christian J DesRochers
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
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