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  • The IRS Considers Modifications to SEPPs
    Griffin THE Irs CONsIDErs mODIfICATIONs TO sEPPs S ection 72(t)(2)(A)(iv) 1 sets forth an exception to ... to pre- mature distributions from non-qualified annuity contracts under section 72(q). Rev. Rul. 2002-622 ...

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    • Authors: Mark E Griffin
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities
  • T3: TAXING TIMES Tidbits
    years 2003 and 2004 attributable to variable annuity contracts issued prior to the NAIC’s adoption ... The IRS disagreed and argued that reinsured annuity risks are still covered by CARVM, and that, because ...

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    • Authors: Peter Winslow, Mark E Griffin, Susan Hotine, Lori Jones, Erinn Madden, Deborah Walker
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Building a Nervous System for Insurance Products
    The same analysis at age 50 shows expected mortality cost roughly tripling, while the standard deviation ... PORTFOLIO B HORIZON EXPECTED MORTALITY COST ($K) ST. DEV. OF MORTALITY COST ($K) COEFF. OF VARIATION ...
    • Authors: Mark E Griffin
    • Date: Dec 2014
    • Publication Name: The Actuary Magazine
  • The Lingering Effects of the 2009 RMD Waiver
    Issue 2 MAY 2010 TAXING TIMES | 19 U nder section 401(a)(9)(H), enacted as part of “The ... an- nuities under section 403(a), tax-sheltered annuity contracts under section 403(b), and governmental ...

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    • Authors: Mark E Griffin, Joel Winston Mann
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Pensions & Retirement; Public Policy