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Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts
which reflects current assumptions for interest, mortality and expenses. The cash value structure of this ... guideline premiums be based on the interest rate(s), mortality rate(s) and expenses specified in the contract ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Dec 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life; Public Policy
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On Grandfathers and Adjustments: New IRS Chief Counsel Advice Memo Blurs Lines
Craig R. Springfield 8 4TAXING TIMES the mortality and expense charges that can be taken into account ... impose more restrictive rules with respect to the mortality and expense charges that can be assumed under ...- Authors: Application Administrator, Craig R Springfield
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
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Life Beyond 100: Rev. Proc. 2010-28 Finalizes the “Age 100 Methodologies” Safe Harbor
the cash surrender value as determined under the table set forth in section 7702(d)(2). To satisfy the ... cash surrender value as determined under the table set forth in section 7702(d)(2). FEBRUARY 2011 ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
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T3: Taxing Times Tidbits
certificate owner: (1) the certificate is an “annuity contract” within the meaning of section 72;2 ... the previous PLRs: • Amounts received as an annuity. First, the IRS ruled that if the insurer becomes ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Biruta P Kelly
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Guaranteed living benefits; Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance
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Revenue Ruling 2005-6: Guidanceon QABs under IRS Sections 7702and 7702A
section 7702(c)(3)(B)(ii), and not the “reasonable mortality charge rule” of section 7702(c)(3)(B)(i), for ... rules regarding the assumptions with respect to mortality and expense charges that must be used in determining ...- Authors: Application Administrator, Craig R Springfield, Joseph F McKeever
- Date: May 2005
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy