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IRS Ruling Confirms Exchange of COLI on Former Employees Triggers Loss of Interest Deductions
IRS Ruling Confirms Exchange of COLI on Former Employees Triggers Loss of Interest Deductions Discusses ... Since ruling now applies to all taxpayers, not just the taxpayer in a prior private letter ruling, taxpayers ...- Authors: John Adney, Bryan W Keene
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Life Insurance
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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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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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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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Congress Clarifies Treatment of Partial Annuitizations
Congress Clarifies Treatment of Partial Annuitizations Clarification of the tax treatment ... Clarifies Treatment of Partial Annuitizations Clarification of the tax treatment of non-qualified deferred ...- Authors: Bryan W Keene
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities
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IRS Issues Guidance and Seeks Comments on LTC Insurance Product Issues
2011, the Internal Revenue Service IRS released Notice 2011-68,1 regarding the tax treatment of stand-alone ... “combination” longtermcare LTC insurance products. The Notice provides interim guidance on certain issues ...- Authors: Craig R Springfield, Bryan W Keene
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Long-term Care>Long-term care insurance; Public Policy
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Partial Annuitization Using a Deferred Income Annuity Rider
Rider The article discusses PLR 201632004, which addresses the partial annuitization rules of IRC section ... section 72(a)(2) in the context of a deferred income annuity rider attached to a variable deferred annuity ...- Authors: Bryan W Keene, Patrick Tricker
- Date: Oct 2016
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Annuities>Payout annuities; Annuities>Product development - Annuities; Annuities>Variable annuities
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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
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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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NAIC Proposal for Mortality under Pre-Need Life Insurance
Mortality under Pre-Need Life Insurance Draft Pre-Need Model proposed by National Association of Insurance ... Commissioners, NAIC, is analyzed from tax standpoint of both insurers, through sec. 807, and policyholders ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Alison L Reynolds
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance