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Notice 2004-61: Guidance on Mortality under IRC Section 7702
Notice 2004-61: Guidance on Mortality under IRC Section 7702 Guidance and interpretation regarding reasonable mortality charge requirement of Section 7702, based from IRS Notice 2004-61, 2004-41 ...- Authors: Application Administrator, Craig R Springfield
- Date: Mar 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Product Matters!
- Topics: Life Insurance; Public Policy
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Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing the Meaning of Scetion 7702f2A
Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing the Meaning of Scetion 7702f2A Discussion of private letter tax rulings on the definition of Cash ...- Authors: Application Administrator, Alison R Peak
- Date: Jun 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Product Matters!
- Topics: Life Insurance>Non-forfeiture benefits; Public Policy
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T3: TAXING TIMES TIDBITS
T3: TAXING TIMES TIDBITS T3: TAXING TIMES TIDBITS TAXING TIMES, June 2022 IRS Tweaks Automatic Procedure for Changes in Basis of Computing Reserves under Section 807(f) By Art Schneider and Mark ...- Authors: Arthur C Schneider, Surjya Mitra
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Expenses - Life Insurance; Public Policy
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The Basics of the Tax Treatment of Long-Term Care Insurance
The Basics of the Tax Treatment of Long-Term Care Insurance The article provides an overview of the federal tax treatment of long-term care insurance contracts, including a brief history of the ...- Authors: Craig R Springfield, Alison R Peak, Prasanthi Goda
- Date: Apr 2024
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Long-Term Care News
- Topics: Long-term Care; Long-term Care>Long-term care insurance; Public Policy; Public Policy
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Investment Risk and the Limits of Insurance
Investment Risk and the Limits of Insurance The Tidbit summarizes LTRs 201609008 and 201613016 and discusses the definition of insurance under the tax code in light of these new pieces of ...- Authors: Patrick Tricker
- Date: Jun 2016
- Competency: Strategic Insight and Integration>Strategy development
- Publication Name: Taxing Times
- Topics: Public Policy
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Section 7702 & 7702A: An Update
Section 7702 & 7702A: An Update This presentation is a concurrent session from the 1991 Meeting of the Society of Actuaries, held April 18-19 in New Orleans. In this life insurance product ...- Authors: Application Administrator, Timothy P Schiltz, John W Holt, Steven D Hooe
- Date: Apr 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy
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Determining the Actuarial Present Value of Certain Additional Benefits Under Treas. Reg. Section 1.401a9–6, Q&A–12
Determining the Actuarial Present Value of Certain Additional Benefits Under Treas. Reg. Section 1.401a9–6, Q&A–12 The Required Minimum Distribution [RMD] working group of the Taxation ...- Authors: Society of Actuaries
- Date: Jun 2005
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Annuities; Public Policy
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T3: Taxing Times Tidbits - What to do About Tax Reserve Estimates
T3: Taxing Times Tidbits - What to do About Tax Reserve Estimates We frequently are asked what to do when a company has reported aggregate estimates of tax reserves on the tax return, instead of ...- Authors: Susan Hotine, Peter Winslow, Samuel A Mitchell
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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T3: Taxing Times Tidbits
T3: Taxing Times Tidbits A discussion about foreign currency hedging, foreign insurance excise tax, taxation of credit default swaps and bad debts. Asset valuation;Audits;Credit default swaps; ...- Authors: Peter Winslow, Emanuel Seth Burstein, Samuel A Mitchell, Biruta P Kelly
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Common Myths in Interpreting the Company Tax Provisions of the 1984 Act
Common Myths in Interpreting the Company Tax Provisions of the 1984 Act The author discusses some common myths about Congress’ tax policy under the 1984 Act that he would like “to debunk.” ...- Authors: Peter Winslow
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy