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  • History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements
    History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements This article discusses ... require- ment; and 4. Term insurance on the primary insured that extends coverage to age 95 or later ...

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    • Authors: Brian King
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • What's New and Exciting in Insurance Product Taxation?
    insurance under the tax laws. You need to use some care here in deciding whether you run your terminal ... explain what all that is about and why we should care about it. What I want to talk about today is the ...

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    • Authors: Application Administrator, Douglas N Hertz, Brian King
    • Date: Jun 2004
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance; Public Policy
  • Highlights from the Taxation Section’s 2012 Product Tax Seminar
    affecting life insur- ance, annuities and long-term care (LTC) insurance products. Under the sponsorship ... taxation of life in- surance, annuities and long-term care products, with sessions addressing recent guidance ...

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    • Authors: Brian King
    • Date: Feb 2013
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional development
  • Taxing Times, December 2005, Volume 1, Issue No. 1
    given the concerns described above, considerable care needs to be taken before relying on the FN 53 approach ... company tax topics. According to respondents, the primary reason for interest in the Taxation Section was ...

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    • Authors: Christian J DesRochers, Barbara Gold, Edward Robbins, Brian King, Craig R Springfield, Amy Lewis, Kirk Van Brunt, Matthew M Haaf, Ernest C Achtien
    • Date: Dec 2005
    • Publication Name: Taxing Times
  • From the Editor – Different Viewpoints Increase Understanding
    From the Editor – Different Viewpoints Increase Understanding A discussion of the tax-related ... and guidance on annuity contracts with long-term care insurance features under §§72 and 7702B. As this ...

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    • Authors: Brian King
    • Date: Sep 2010
    • Competency: Communication
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional associations; Public Policy
  • From the Editor
    From the Editor This editorial highlights the hot topics happening in the tax industry today. ... development of separate account DRD and health care. It will be important to understand any such guidance ...

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    • Authors: Brian King
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Product Matters, January 2002, Issue No. 52
    development process, the following can be achieved: • Direct access to customer knowledge; • Ownership and buy-in ... combined reserve of the direct writer and the second company be that which the direct writer would have held ...

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    • Authors: Brian King, Mary J Bahna-Nolan, Nancy Winings, Douglas Robbins, Eva Goldstein, DAVID MILLER
    • Date: Jan 2002
    • Publication Name: Product Matters!
  • Session 065: Product Tax Hot Topics
    closely follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ... accumulate on a tax-deferred basis). • It’s primary purpose is providing insurance protection. • If ...

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    • Authors: Craig R Springfield, Brian King, Ladelle Baar
    • Date: Jan 2020
    • Competency: External Forces & Industry Knowledge
    • Topics: Public Policy; Public Policy
  • Taxing Times, May 2006, Volume 2, Issue No. 1
    and the other will focus on Annuities & Long-Term Care Products. Following the optional boot camps on day ... sessions include life insurance, annu- ities, long-term care, and combination prod- ucts. As in the past, the ...

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    • Authors: Application Administrator, Barbara Gold, William B Harman, Douglas N Hertz, Brian King, Kory Olsen, Bryan W Keene, Joseph F McKeever
    • Date: May 2006
    • Publication Name: Taxing Times
  • Taxing Times: The First Ten Years
    Taxing Times: The First Ten Years May 2015 marked the inaugural issue of Taxing Times, the newsletter ... can enjoy rewarding careers. It is one of our primary mission objectives [as a nascent Taxation Section] ...

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    • Authors: Brian King, Kristin R Norberg
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting