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  • Life Insurance and Annuity Products Under Alternative Taxation Systems: The End of Life as We Know It?
    if the tax system is changed, this could have a direct effect on the tax burden that individuals and companies ... combine health protection products such as long-term care with life insurance and annuities, which Life ...

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    • Authors: Christian J DesRochers, Marilyn Brown, Craig R Springfield
    • Date: May 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities; 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
  • The Life Insurance Company Income Tax Act of 1959
    tax returns just a week or two ago and their primary concern has been the computation of the total ... ample, some companies will wish to distinguish direct business from re- insurance business and participating ...

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    • Authors: Andrew Delaney, William E Lewis, Charles G. Groeschell, J Edwin Matz, Henry F Rood, Richard C. Guest
    • Date: Mar 1960
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Transactions of the SOA
    • Topics: Life Insurance; Public Policy
  • Federal Income Taxation of Life Insurance Companies in the 1980s
    nature of that act, with its three "phases," is a direct result of attempts to develop a solution that was ... because life insurance companies are in the most direct compe- tition with banks and other funding media ...

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    • Authors: Peter W Plumley
    • Date: Jan 1981
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Life Insurance; Public Policy
  • Canadian Taxation - Life Insurance
    Canadian Taxation - Life Insurance As part of tax reform introduced effective at the beginning ... 869-1130. This is written in booklet form, the primary audience being accounting and tax practitioners ...

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    • Authors: Society of Actuaries
    • Date: Jun 1990
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Topics: Life Insurance; Public Policy
  • Session 194: Product Taxation for In-Force Products
    Session 194: Product Taxation for In-Force Products Administration system updates ... closely follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ...

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    • Authors: Art Dunlavy, Lawrence Hersh, Kelly Rabin
    • Date: Mar 2020
    • Competency: External Forces & Industry Knowledge
    • Topics: Life Insurance; Life Insurance>Product development - Life Insurance; Public Policy; Public Policy
  • Notice 2004-61: Guidance on Mortality under IRC Section 7702
    Notice 2004-61: Guidance on Mortality under IRC Section 7702 Guidance and interpretation regarding ... made. However, Notice 2004-61 does not contain any direct statements identifying what such modifications ...

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    • Authors: Application Administrator, Craig R Springfield
    • Date: Mar 2005
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Product Matters!
    • Topics: Life Insurance; Public Policy
  • PLR 200906001 – A Conservative Taxpayer or a Very Subtle Message from the IRS?
    PLR 200906001 – A Conservative Taxpayer or a Very Subtle Message from the IRS? A discussion of ... 1997) (concluding that if a term rider on the primary insured continues until age 95 or later, then it ...

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    • Authors: Daniela Stoia, Joseph F McKeever
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures
    Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures This article discusses a ... Treasury security is defined as “a security the direct obligor of which is the United States Treasury ...

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    • Authors: Bryan W Keene, Joseph F McKeever
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Life Insurance; Public Policy
  • Supplement to Life Insurance and Modified Endowments, Under Internal Revenue Code Sections 7702 and 7702A
    ACCELERATED DEATH BENEFITS AND LONG-TERM CARE RIDERS..... 49 Long-Term Care Riders (LTC) and Critical Illness ... example, of charges imposed to pay for a long- term-care (LTC) insurance accelerated benefits rider. Hence ...

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    • Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Brian A King
    • Date: Jan 2008
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Life Insurance; Public Policy