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IRS Provides Important Guidance on Changes in Basis of Computing Reserves under Section 807(f)
(“PBR”) methodologies for both life insurance and annuity contracts. Prior IRS guidance did not address specific ... made to section 807(d).[5] In fact, much of the IRS’s prior guidance predated the last major pre-TCJA change ...- Authors: Mark Smith
- Date: Mar 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy
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Revenue Procedure 2008-24 and Partial Annuity Exchanges: Where Are We?
Revenue Procedure 2008-24 and Partial Annuity Exchanges: Where Are We? Provides in-depth discussion ... 2008-24, including tax background of partial annuity exchanges. Then discusses partial annuitizations ...- Authors: Kirk Van Brunt
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Individual annuities
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ACLI Update: Administration’s FY2023 Budget Summary of Tax Proposals of Interest to Life Insurers
ACLI Update: Administration’s FY2023 Budget Summary of Tax Proposals of Interest to Life Insurers Summary ... Summary of Administration's FY 2023 Tax Proposals of Interest to Life Insurers blockquote { margin: 10px ...- Authors: Regina Y Rose, Mandana Parsazad
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy
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New PLR Addresses Tail-Design LTC-Annuity Rider
New PLR Addresses Tail-Design LTC-Annuity Rider A discussion of tail-design LTC riders for annuities ... reductions to the annuity contract. LTC benefits, and how they relate to the annuity contracts, are also ...- Authors: Bryan W Keene, Eric Lanning
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Long-term Care>Long-term care insurance
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Subchapter L: Can You Believe It
Subchapter L: Can You Believe It Reserves for Annuity Contracts that Flunk Section 72(s) ... You Believe It Reserves for Annuity Contracts that Flunk Section 72(s) Can be Deductible Tax Accounting;Taxes ...- Authors: Peter Winslow
- Date: Jun 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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PLR 201120011 Highlights the Need for SEPP Guidance on Annuities
nonqualified annuity contracts, individuals under qualified retirement plans, and annuity issuers are ... are left without any published guidance on when annuity payments can be used to satisfy the SEPP [Substantially ...- Authors: Mark E Griffin
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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Partial Annuitization Using a Deferred Income Annuity Rider
Partial Annuitization Using a Deferred Income Annuity Rider The article discusses PLR 201632004, which ... context of a deferred income annuity rider attached to a variable deferred annuity contract. taxation; Annuities;Deferred ...- Authors: Bryan W Keene, Patrick Tricker
- Date: Oct 2016
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Annuities>Payout annuities; Annuities>Product development - Annuities; Annuities>Variable annuities
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How to Value an “Additional”Annuity BenefitWhatever That Is
How to Value an “Additional”Annuity BenefitWhatever That Is This is an article about how ... “Additional”Annuity BenefitWhatever That Is This is an article about how to place value on an annuity benefit ...- Authors: Mark E Griffin, Joseph F McKeever
- Date: Sep 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Public Policy
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T3: TAXING TIMES TIDBITS
transaction between a foreign insurance company taxed as a U.S. company by virtue of an election under section 953(d) ... Taxpayer’s U.S. affiliates, that satisfied the criteria for treatment as annuity contracts. Taxpayer’s reinsurance ...- Authors: Frederic Gelfond
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Reinsurance; Reinsurance>General reinsurance
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IRS Rules on American Financial
for deferred annuity contracts. This article is a discussion of this opinion. Annuity reserves;Internal ... reserves;Internal Revenue Service=IRS;Mortality rates=Mortality tables=Death rates ;National Association of Insurance ...- Authors: Richard N Bush
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy