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A Relatively Favorable Ruling from the IRS on Treatment of Term Riders
section 7702(f )(5)? Or, can a company use the mortality table applicable to the base policy in determin- ... when the computational limit for mortality and “other than mortality charges” for qualified additional ...- Authors: Edward Robbins
- Date: Jun 2005
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Life Insurance; Public Policy
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Revenue Ruling 2005-6: Guidanceon QABs under IRS Sections 7702and 7702A
section 7702(c)(3)(B)(ii), and not the “reasonable mortality charge rule” of section 7702(c)(3)(B)(i), for ... rules regarding the assumptions with respect to mortality and expense charges that must be used in determining ...- 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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Federal Income Tax Effect Of Reserve Interest Rate Under Phase 1
gencies, actuarial theory of pensions, and mortality studies. The first three of these subjects are ... 000,000 $7,500,000 500,000 500,000 $8,500,000 $S,OOO,OOO 4,25,000 400,000 is% 80% 6,000,OOO 6 ...- Authors: John C Fraser
- Date: Nov 1968
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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Tax Issues
matters. First, I'll mention a few things about mortality assumptions using computing definitional limitations ... factors. That's a safe harbor for reasonable mortality for contracts issued before ninety days after ...- Authors: Application Administrator, Bruce Booker, Douglas N Hertz
- Date: Jun 1992
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Public Policy; Public Policy
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History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements
History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements This article discusses ... “corridor” death benefits as required by section 7702’s minimum death benefit require- ment; and 4. Term ...- Authors: Brian King
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy