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Life Beyond 100: Rev. Proc. 2010-28 Finalizes the “Age 100 Methodologies” Safe Harbor
the cash surrender value as determined under the table set forth in section 7702(d)(2). To satisfy the ... cash surrender value as determined under the table set forth in section 7702(d)(2). FEBRUARY 2011 ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
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Surprising Investor Control Advice from IRS
account as- sets it holds in support of variable annuity and life insurance contracts it issues. The IRS ... those authorities the CCA Memo states only that “[u]nder Rev. Rul. 81-225, assets held directly by a ...- Authors: Bryan W Keene, Joseph F McKeever
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Life Insurance; Public Policy
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Rev. Proc. 2008-38—“Alternative C” QAB Closing Agreements
Rev. Proc. 2008-38—“Alternative C” QAB Closing Agreements This article begins with a brief ... charges Part I. It then describes Rev. Rul. 2005-6’s three alternatives for addressing improper accounting ...- Authors: Craig R Springfield, Daniela Stoia
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance
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I-COLI: The Genesis of Revenue Procedure 2007-61 and the Future of Insurer-Owned Life Insurance
that they apply to “life insurance policies and annuity and endowment contracts to which section 264(f) ... denied, 540 U.S. 1104 (2004); In re C.M. Holdings, Inc., 254 B.R. 578 (D. Del. 2000), aff’d 301 F.3d ...- Authors: Application Administrator, Michelle Antoinette Garcia, Kirk Van Brunt
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
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Rev. Proc. 2019-10: New Guidance on Changes in the Basis of Determining Life Insurance Reserves
Rev. Proc. 2019-10: New Guidance on Changes in the Basis of Determining Life Insurance Reserves ... as outlined in Revenue Procedure 2019-10, the IRS’s December 2018 guidance on the subject, and discusses ...- Authors: Robert M Nelson, Sheryl Flum
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Actuarial Profession; Actuarial Profession>Competencies; Actuarial Profession>Professional development; Actuarial Profession>Traditional careers; Life Insurance
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The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance
INsUraNCE? By Benjamin J. Yahr and Christian DesRochers S ection 7702 imposes two requirements that a contract ... section 7702 was enacted. Standards limiting the mortality and interest assumptions per- mitted in computation ...- Authors: Christian J DesRochers, Benjamin J. Yahr
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Guidance Released on COLI Best Practice Rules
for the transition rules governing section 101(j)’s application and for determining the insured’s status ... exchange, to base their mortality charge guarantees on the 2001 CSO mortality tables rather than the ...- Authors: Application Administrator, Bryan W Keene, Joel Winston Mann
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing the Meaning of Section 7702f2A
being taken by the IRS. Taxation Section T I M E S VOLUME 5 | ISSUE 2 | MAY 2009 MAY 2009 TAXING ... Revenue Code of 1986, as amended (the “Code”). 3 S. PRT. No. 98-169, vol. I, at 573 (1984); H.R. REP ...- Authors: Application Administrator, Alison R Peak
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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New Closing Agreement Procedure for Failed Life Insurance Contracts—Rev. Proc. 2008-40
correction procedures relating to life insurance and annuity contracts, including those for addressing failures ... of the date of termination, or perhaps the rate(s) applicable since that date). Required representations ...- Authors: Craig R Springfield, Daniela Stoia
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance
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T3: TAXING TIMES Tidbits
at pwinslow@ scribnerhall.com. End Notes 1 See S. Mitchell, IRS Issues Exam Guidelines to Promote ... and (ii) covers the life of the owner’s employee(s) on the date the life insurance contract is issued ...- Authors: Peter Winslow, Lynlee C Baker
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance