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Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
manner to support holding life insurance for one’s lifetime. In short, the enacted rules were not designed ... 2020 by President Trump (the “Act”).[8] The Act’s changes apply to contracts issued after Dec. 31, 2020 ...- Authors: Brian King, Craig R Springfield, Robert A Fishbein
- Date: Mar 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Whole life; Public Policy; Public Policy
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IRS Approves Annuity Treatment for Term Certain Variable Payout
IRS Approves Annuity Treatment for Term Certain Variable Payout The article discusses a recent IRS private ... innovative payout option.under a deferred variable annuity. Annuities;Taxes;Variable annuities 6442458694 ...- Authors: John Adney
- Date: Oct 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Public Policy
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Variable Annuity Hedging Directive – A Long and Winding Road
Variable Annuity Hedging Directive – A Long and Winding Road This article outlines the IRS directive ... provides a safe harbor treatment for variable annuity hedging gains and losses relating to VA contracts ...- 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
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IRS Rules on American Financial
for deferred annuity contracts. This article is a discussion of this opinion. Annuity reserves;Internal ... reserves;Internal Revenue Service=IRS;Mortality rates=Mortality tables=Death rates ;National Association of Insurance ...- Authors: Richard N Bush
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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PLR 201120011 Highlights the Need for SEPP Guidance on Annuities
nonqualified annuity contracts, individuals under qualified retirement plans, and annuity issuers are ... are left without any published guidance on when annuity payments can be used to satisfy the SEPP [Substantially ...- Authors: Mark E Griffin
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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How to Value an “Additional”Annuity BenefitWhatever That Is
How to Value an “Additional”Annuity BenefitWhatever That Is This is an article about how ... “Additional”Annuity BenefitWhatever That Is This is an article about how to place value on an annuity benefit ...- Authors: Mark E Griffin, Joseph F McKeever
- Date: Sep 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Public Policy
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IRS Rules Longevity Contract is Annuity Under Section 72
IRS Rules Longevity Contract is Annuity Under Section 72 In September 2009, the Internal Revenue Service ... which the right to receive annuity payments and otherwise access a contract’s cash value is contingent ...- Authors: Joseph F McKeever
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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IRS Provides Important Guidance on Changes in Basis of Computing Reserves under Section 807(f)
(“PBR”) methodologies for both life insurance and annuity contracts. Prior IRS guidance did not address specific ... made to section 807(d).[5] In fact, much of the IRS’s prior guidance predated the last major pre-TCJA change ...- Authors: Mark Smith
- Date: Mar 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy
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Uncertainty Remains in Tax Reserve Assumptions for Guaranteed Renewable and Noncancellable Health Insurance
adjustment “as appropriate Taxation Section T I M E S VOLUME 6 | ISSUE 3 | SEPTEMBER 2010 1 Uncertainty ... the risk.”3 Further, there is the matter of rapid table obsolescence in several health product lines, which ...- Authors: Edward Robbins, Peter Winslow
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Health & Disability; Public Policy
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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 ... the Correction Procedures for Life Insurance and Annuity Contracts This article provides a short history ...- 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