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ACLI Update Column
Column This update column from ACLI the “General Explanations of the Administration’s Revenue Proposals ... 2021 On May 28, the Biden Administration released a detailed Budget which included the “General Explanations ...- Authors: Mandana Parazad, Regina Y Rose
- Date: Aug 2021
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Life Insurance
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From the Editor
From the Editor A look back on the 25th anniversary of the 1984 Tax Act DEFRA and newly proposed regulations ...- Authors: Brian King
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Taxation of Distributions
Taxation of Distributions The rules governing the tax treatment of distributions from life insurance ... complex. Worse, the relevant IRC section, section 72, seems at times to be the product of a conspiracy in ...- Authors: Douglas N Hertz
- Date: May 2005
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance
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Automatic Waivers and Other Waivers Under New IRC § 7702 and § 101f Correction Procedures
Automatic Waivers and Other Waivers Under New IRC § 7702 and § 101f Correction Procedures ... article is a discussion about automatic waivers and the corresponding procedures under IRC sections 7702 ...- Authors: Stephen P Dicke
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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A Mystery Partially Unveiled: The IRS Rules on Section 7702A's Necessary Premium Test
Partially Unveiled: The IRS Rules on Section 7702A's Necessary Premium Test The Internal Revenue Service ... commonly referred to as the Necessary Premium Test [NPT]. The purpose of the NPT is to shelter certain ...- Authors: Application Administrator, Craig R Springfield
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Life Settlements: Congress Wades Into the Fray
Settlements: Congress Wades Into the Fray Article examines a proposed amendment to the MAP-21 Act that would have ... have changed a number of tax requirements regarding so-called life settlements. Life settlements; Internal ...- 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
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Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI?
Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI? The article provides an introduction ... introduction to some of the key limitations that the Internal Revenue Code imposes on business uses of life insurance ...- Authors: Bryan W Keene, Mark Smith
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Final Regs on Discounting Cancellable A&H (and Property-Casualty) Claim Reserves Under § 846
Property-Casualty) Claim Reserves Under § 846 On June 17, 2019, the Internal Revenue Service published Final Regulations ... discounting under section 846 of the Internal Revenue Code made by the Tax Cuts and Jobs Act. This note ...- Authors: Gregory K Oyler
- Date: Nov 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: General Insurance (Property & Casualty); General Insurance (Property & Casualty)>Reserves - General Insurance; Life Insurance; Life Insurance>Reserves - Life Insurance
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7702A Reduction in Benefits Testing: A Simplified Approach
article provides an alternative method to the computation of the Reduction in Benefits Test under 7702A ... is part 2 of a two-part series. “Part 1: Reductions in Death Benefits” was published in the March 2022 ...- Authors: Larry Hersh
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures
Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures This article discusses a new procedure ... procedure for correcting inadvertent failures to satisfy the diversification requirements applicable to variable ...- 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