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Taxing Times, Volume 13, Issue 1, February 2017
Subchapter L: Can You Believe It? Prevailing Standard Mortality and Morbidity Tables May Be Adjustable for ... life insurance reserves for life insurance and annuity contracts using principles-based methodologies ...- Authors: Society of Actuaries
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Experience Rating, Helvering vs. LeGierse, and COLI/BOLI Arrangements
December 2005 – Volume 1, No. 3 1 312 U.S. 531 (1941). 2 312 U.S. at 539-40. In Le Gierse, an insurance ... simultaneously issued a single premium, immediate life annuity contract and single premium life insurance policy ...- Authors: Kirk Van Brunt
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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What’s on the Shelf? A Proposal to Tax the Inside Buildup
What’s on the Shelf? A Proposal to Tax the Inside Buildup This article is a discussion of the proposal ...- Authors: Brian King
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies”
IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies” A discussion of the proposed ... age 100. Internal Revenue Service=IRS;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 11596 ...- Authors: Application Administrator, Brian King, Craig R Springfield, Alison R Peak
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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ACLI Update Column
ACLI Update Column A discussion of Section 7702 and age 100 insured and the need for guidance ... insured and the need for guidance on combined annuity and long-term care contracts Life insurance;Long-term ...- Authors: Walter Welsh, Mandana Parsazad
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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T3: Taxing Times Tidbits
term life insurance contract. PLR 200919011—LTC-Annuity Rider In PLR 200919011, a life insurance company ... LTC insurance rider (the “Rider”) to a deferred annuity contract. For tax years after 2009, the Rider was ...- Authors: Mark E Griffin, Craig R Springfield, Daniela Stoia, Biruta P Kelly
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance; Public Policy; Reinsurance
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New Proposed Regulations on “AttainedAge” Under IRC Section 7702
knowledge of, or an assumption as to, the age(s) of the insured(s) at that time. More particularly, §7702(e)(1)(B) ... rea- sonable mortality charge requirement: The ques- tion of joint equal age mortality. Interestingly ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Sep 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; 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 ... material change status, avoiding the 7 pay test's reapplication on their account. Internal Revenue ...- 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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Then and Now
Then and Now The author uses a reprint of an article from the very first edition of ... the “News from the Individual Life Insurance and Annuity Product Development Section” and assistance from ...- Authors: Paula Hodges
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Public Policy
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In the Beginning ... How Are Nonqualified Annuities Taxed?
be no surprise that payments insurers make from annuity con- tracts are subjected to it. What may be surprising ... “nonqualified” annuity contracts issued by licensed insurance companies. A nonqualified annuity is one issued ...- Authors: John Adney
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy