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  • IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules
    IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules This article ... control” was likely intended to mean no actual, direct control over the government MMF’s investment activity ...

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    • Authors: John Adney, Bryan W Keene
    • Date: Oct 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • The Perils of Reducing Death Benefits: Private Letter Ruling 201230009
    coverage is being decreased. Instead, what they care about is whether they will be able to make a change ... section 7702B, which defines “qualified long-term care insurance contract,” provided that reductions in ...

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    • Authors: John Adney, Craig R Springfield
    • Date: Feb 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis – We Know
    In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, ... benefit payments made under a quali- fied long-term care rider to an annuity contract have on the investment ...

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    • Authors: John Adney
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Life Settlements: Congress Wades Into the Fray
    Life Settlements: Congress Wades Into the Fray Article examines a proposed amendment to ... patients needed to pay for the high cost of medical care, and many had a life insurance contract as an asset ...

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    • Authors: John Adney, Bryan W Keene
    • Date: Oct 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Health & Disability; Life Insurance; Public Policy
  • The Life Insurance Product Tax Provisions of H.R. 1
    The Life Insurance Product Tax Provisions of H.R. 1 The article summarizes the provisions ... 12 The reportable acquisition, moreover, may be direct or indirect; the latter is described in the statute ...

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    • Authors: Brian King, John Adney, Craig R Springfield
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge; Leadership
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy