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Employee Benefits Taxation - Future Outlook
Employee Benefits Taxation - Future Outlook Presented at April 1986 Spring Meeting. This session discussion is about the effect of recent changes in tax structures on employee benefits - their ...- Authors: Adrian A Collins, Vincent W Donnelly, H Robert Epley, Gary T Hallenbeck, Arnold J Hoffmann
- Date: Apr 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Health & Disability>Health insurance; Pensions & Retirement>Corporate plans; Public Policy
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Recent Developments on Company Tax Issues
Recent Developments on Company Tax Issues This presentation is a concurrent session from the 1991 Meeting of the Society of Actuaries, held April 18-19 in New Orleans. The panelists discuss ...- Authors: Arthur L Bailey, Kenneth J Clark, William J Schreiner, Clifford R Jones
- Date: Apr 1991
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Experience Rating, Helvering vs. LeGierse, and COLI/BOLI Arrangements
Experience Rating, Helvering vs. LeGierse, and COLI/BOLI Arrangements Almost 65 years ago, the Supreme Court issued its opinion in Helvering v. Le Gierse, addressing when an arrangement should be ...- Authors: Kirk Van Brunt
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Revenue Ruling 2005-6: Guidanceon QABs under IRS Sections 7702and 7702A
Revenue Ruling 2005-6: Guidanceon QABs under IRS Sections 7702and 7702A On January 19, 2005, the Treasury Department and the Internal Revenue Service the “Service” responded to a life insurance ...- Authors: Application Administrator, Craig R Springfield, Joseph F McKeever
- Date: May 2005
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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COLI Update - Court Decides Xcel Had Insurable Interest In Broad-Based COLI and Sixth Circuit Overturns Taxpayer-Favorable Decision in Dow Chemical COLI Case
COLI Update - Court Decides Xcel Had Insurable Interest In Broad-Based COLI and Sixth Circuit Overturns Taxpayer-Favorable Decision in Dow Chemical COLI Case COLI products continue to be the ...- Authors: Frederic Gelfond, Susan Hotine, Peter Winslow
- Date: May 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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The Temporary And Limited Waiver Of The RMD Rules For 2009
The Temporary And Limited Waiver Of The RMD Rules For 2009 This article discusses the temporary waiver and how it provides only limited relief from the section 401a9 minimum distribution ...- Authors: Mark E Griffin
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Pensions & Retirement; Public Policy
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From the Editor
From the Editor This editorial highlights the hot topics happening in the tax industry today. Annuity reserves;Health savings accounts=HSA;Variable annuities; 11583 5/1/2009 12:00:00 AM ...- Authors: Brian King
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Conflicting Definitions of “Spouse” Under DOMA and State Law
Conflicting Definitions of “Spouse” Under DOMA and State Law A discussion of spousal provisions that are governed by federal income tax law, specifically the difference between some state laws ...- Authors: Mark E Griffin
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Partial Exchange Guidance Keeps Improving
Partial Exchange Guidance Keeps Improving This article begins with an overview of how the tax treatment of partial exchanges has evolved over the last decade or so, including the concerns that ...- Authors: Application Administrator, Bryan W Keene
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap
Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap Actuary/accountant/tax attorney dialogue on recent guidance issued regarding treatment of deficiency ...- Authors: Edward Robbins, Mark Smith, Peter Winslow
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy