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IRS Confirms Annuity Status of “Contingent Annuity Contracts”
Confirms Annuity Status of “Contingent Annuity Contracts” A discussion of the three private letter rulings ... rulings addressing the tax treatment of group insurance contingent annuity contracts providing guaranteed ...- Authors: Bryan W Keene, Joseph F McKeever
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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T3: TAXING TIMES Tidbits
deductability of surrender losses of life insurance contracts 2. the IRS questioning of the immediate drop ... variable product valuations 3. the analysis of risk distribution in the context of reinsurance and 4. Life Company ...- Authors: Application Administrator, Charles J Auer, Craig Pichette, Bryan W Keene, Peter Winslow, Janel C Frank, Gregory K Oyler, Michael Edward Bauer
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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IRS Issues Ruling Applying Diversification Rules to Illiquid Funds
Funds Discussion of the March 1, 2013 Internal Revenue Service (“IRS”) release of PLR 201309011, which ... which addresses the application of the section 817(h) diversification requirements to variable contracts ...- Authors: Bryan W Keene, Alison R Peak
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
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Guidance Released on COLI Best Practice Rules
overview of the rules for corporate owned life insurance in section 101j and then summarizes the guidance ... guidance contained in the IRS notice. Death benefits;Internal Revenue Service=IRS;Life insurance;Premiums;Taxes=Taxation; ...- 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
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The Taxable Deferred Annuity with Guaranteed Lifetime Withdrawals
The Taxable Deferred Annuity with Guaranteed Lifetime Withdrawals The article summarizes PLRs 201515001 ... in which the IRS addressed the treatment of a non-qualified deferred annuity contract under the investor ...- Authors: Bryan W Keene
- Date: Oct 2015
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Taxing Times
- Topics: Annuities>Investment strategy - Annuities; Annuities>Variable annuities
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It's about Basis ... and Moore
It's about Basis ... and Moore The article discusses court decisions on the tax ... It's about Basis ... and Moore The article discusses court decisions on the tax basis and taxable gain in ...- Authors: Bryan W Keene
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Life Insurance
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New IRS Letter Ruling Provides Guidance on Substantially Equal Periodic Payments from Immediate Variable Annuities
New IRS Letter Ruling Provides Guidance on Substantially Equal Periodic Payments from Immediate ... 200818018, released Jan. 29, 2008, related to treatment of certain payments under Immediate VAs as SEPPs, and ...- Authors: Application Administrator, Bryan W Keene, Alison L Reynolds
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Payout annuities
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New PLR Addresses Tail-Design LTC-Annuity Rider
Addresses Tail-Design LTC-Annuity Rider A discussion of tail-design LTC riders for annuities and how contract ... offset by reductions to the annuity contract. LTC benefits, and how they relate to the annuity contracts, ...- Authors: Bryan W Keene, Eric Lanning
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Long-term Care>Long-term care insurance
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Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements
Fund of Funds Arrangements The article summarizes several recent private letter rulings from the IRS ... IRS addressing the "investor control" doctrine in the context of funds of funds. Annuities;Asset ...- 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
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IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts
IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts The article analyzes Private Letter ... contract issued to a trust. In particular, the Ruling interprets the terms “taxpayer,” “holder” and “held by” ...- Authors: Eric Lanning, Bryan W Keene
- Date: Nov 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Individual annuities; Annuities>Marketing and distribution - Annuities; Annuities>Payout annuities; Public Policy; Annuities>Deferred annuities