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Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A The article discusses ... be needed, too. Because the Act’s changes have a direct impact on 2021 sales, as well as the profitability ...- Authors: Brian King, Craig R Springfield, Robert A Fishbein
- Date: Mar 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Whole life; Public Policy; Public Policy
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Taxing Times, Volume 13, Issue 1, February 2017
larger issues elsewhere (the Great Recession, health care) or because of divided government. But here we are ... planning to do for PBR. I believe fervently that the primary mission of every Society of Actuaries section ...- 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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Surprising Investor Control Advice from IRS
Rev. Rul. 77-85 the policyholder’s ability to direct the SAA to sell, purchase, and exchange investments ... investor control arose because the policyholder could direct which publicly available assets the SAA would ...- 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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To Our Readers
guidance on annuity contracts with a long-term care (LTC) rider under Section 72 and 7702B, guidance ... guidance on exchanges of annuities for long-term care insur- ance under Section 1035 and regulations under ...- Authors: Christian J DesRochers
- Date: Oct 2013
- Competency: Leadership>Thought leadership; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; 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 ... require- ment; and 4. Term insurance on the primary insured that extends coverage to age 95 or later ...- 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
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Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements
the contract owner may be indirect as well as direct. For example, the ability to allocate policy values ... the Portfolio and the inability of an owner to direct investment in a particular asset or to recommend ...- 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
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Taxation for M&A and Reinsurance, Part 2: Product Considerations
companies (e.g., life insurance, annuities, long-term care insurance),[1] and also can vary based on the markets ... non-taxability of amounts paid under a qualified long-term care policy. In addition, the IRC sets forth requirements ...
- Authors: Jeffrey Stabach, Brian King, Philip Ferrari
- Date: Dec 2020
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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ACLI Update
eliminated. All taxes that were part of the Affordable Care Act, including the 3.8 percent net investment income ... insurance tax would be repealed as part of the Health Care Task Force Blueprint that was released in late ...- Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
- Date: Oct 2016
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Public Policy
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Common Myths in Interpreting the Company Tax Provisions of the 1984 Act
provisions did not change. MYTH 2 – CONGRESS’ PRIMARY GOAL IN THE 1984 ACT WAS TO RAISE REVENUE. NOT ... reinsurance. So, Congress wanted to eliminate the primary source of the problem—the three- phase system—in ...- Authors: Peter Winslow
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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ACLI Update
2010 Revenue Proposals to raise revenue for health care reform. Among these are four proposals that directly ... Administration and Congress work toward health care reform and possible tax reform amidst a continuing ...- Authors: Bill Elwell, Mandana Parsazad
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy