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IRS Issues Guidance on the Separate Account Dividends Received Deduction
IRS Issues Guidance on the Separate Account Dividends Received Deduction The article summarizes and comments ... strategy;Taxes=Taxation;Variable annuities;Variable life 6442469766 6/1/2016 12:00:00 AM ...- Authors: Samuel A Mitchell, John Adney
- Date: Jun 2016
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Enterprise Risk Management>Compliance; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
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Additional IRS Rulings on Contingent Deferred Annuities
contract involved in the new rulings, which was a group annuity contract, provided guaranteed lifetime ... account that the owner of a certificate under the group contract estab- lished with a financial institution ...- Authors: John Adney, Bryan W Keene
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Annuities
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Accountant/Tax Attorney Dialogue: Part III
Association of Insurance Commissioners (NAIC) in taxing life insurance companies and products. In the prior ... well as product tax considerations relating to life insurance, annuities, long-term care insurance and ...- Authors: Peter Winslow, Susan Hotine, John Adney, Mark Smith, Sheryl Flum
- Date: Mar 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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IRS Approves Annuity Treatment for Term Certain Variable Payout
updated in 1986 to reflect mortality improvements and make use of unisex mortality rates, the rules were ... able time (whether for a period certain or for a life or lives).” The letter also states that, as provided ...- Authors: John Adney
- Date: Oct 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Public Policy
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Planning Ahead: Revenue Procedure Could Help Separate Accounts Comply with Section 817(h) When Investing in a New Type of Mortgage-Backed Securities
817(h)2 investment diversification requirements. Life insurance companies have traditionally been major ... Mac), and so the IRS’s focus on such investments by life insur- ers is not surprising.3 Indeed, after the ...- Authors: John Adney, Bryan W Keene
- Date: Mar 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Finance & Investments; Pensions & Retirement
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Possible Opportunities for Product Design: the IRS Advises on a Notice That Does Not Apply to Non-Qualified Annuities
IRS last June may have created opportunities for life insurers to develop income options under non-qualified ... contract or indirectly by the use of either mortality tables or compound interest computations, or ...- Authors: John Adney, Mark E Griffin
- Date: Oct 2016
- Competency: Strategic Insight and Integration>Strategy development
- Publication Name: Taxing Times
- Topics: Annuities>Payout annuities
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In the Beginning ... How Are Nonqualified Annuities Taxed?
periodically to another party throughout the latter’s life or for a specified term of years. Building on that ... payments (aka annuity payments) may be made over the life or lives of a named annuitant or joint annuitants ...- 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
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IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules
separate accounts supporting nonqualified variable life insur- ance and annuity contracts. The purpose of ... a change in the investment landscape affecting life insurers’ vari- able products, demonstrating an ...- Authors: John Adney, Bryan W Keene
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements
cluded that, for federal income tax purposes, the life insurance company that invests in each top-level ... starting long before then and continuing to date, life insurers and the managers of the funds supporting ...- Authors: Bryan W Keene, John Adney
- Date: Jun 2017
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Annuities>Investment strategy - Annuities; Annuities>Policyholder behavior - Annuities; Annuities>Variable annuities; Public Policy