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Taxing Times, Volume 13, Issue 3, October 2017
end of July, the effort to reform the Affordable Care Act has apparently failed (I will decline to express ... whether that was good or bad). Time spent on health care has delayed the start of tax reform. And we don’t ...- Authors: Society of Actuaries
- Date: Oct 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
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Taxing Times May 2009 Volume 5, Issue 2
development of separate account DRD and health care. It will be important to understand any such guidance ... permitted such benefits under “qualified” long-term care insurance contracts (under section 7702B) while ...- Authors: Society of Actuaries
- Date: May 2009
- Publication Name: Taxing Times
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Taxing Times, February 2011, Volume 7, Issue 11
annuity option under that contract—a so-called “direct” partial annuitization. Alternatively, a por- tion ... Department noted that current law does not address direct partial annuitizations, whereas it does allow indirect ...- Authors: Society of Actuaries
- Date: Feb 2011
- Publication Name: Taxing Times
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TAM 201844009: When is a Permitted Practice not a “Permitted Practice”?
to compute tax reserves for a block of long-term care (LTC) insurance contracts when the statutory reserving ... respect to line 12 of the regu- lation, is the primary issue addressed in the TAM. As discussed in some ...- Authors: Kristin R Norberg
- Date: Jun 2019
- Publication Name: Taxing Times
- Topics: Long-term Care>Long-term care insurance; Public Policy
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tax-2016-vol12-iss1
individual, the statute’s rules apply as if the “primary annuitant” were the owner, and if the annui- tant ... investment income tax” imposed by the 2010 health care legislation. The tax under section 1411 applies ...- Date: Apr 2016
- Publication Name: Taxing Times
- Topics: Finance & Investments>Banking - Finance & Investments; Public Policy
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In the Beginninng...How does ERISA Apply to Annuities
investment advice for a fee or other compensation, direct or indirect, or has any authority or responsibility ... invest- ment advisers to assist. But the plan’s primary service provider (e.g., the “recordkeeper” or ...- Authors: Michael L Hadley
- Date: Mar 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Plan design; Pensions & Retirement>Private sector plans; Pensions & Retirement>Public sector plans; Pensions & Retirement>Plan termination
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T3: Taxing Times Tidbits
premium reserve” in the New York Insurance Law. The primary purpose of the unearned premium re- serve was to ... the standard of care required of the return preparer is greater than the standard of care required of the ...- Authors: Peter Winslow, Emanuel Seth Burstein, Samuel A Mitchell, Lori J Jones, John Keenan
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting
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From the Chair – Taxation Section Update
March. Guidance on tax basis reserves was the primary area covered, and attendees also learned about ... principle-based reserves, or tax issues related to health care reform. At the Valuation Actuary Symposium, our ...- Authors: Steven C Chamberlin
- Date: May 2011
- Competency: Leadership>Professional network leverage
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional development
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In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
example, amounts an employer spends for a health care plan for its employees is completely excluded from ... another IRA. In the plan world, a “direct” rollover refers to a direct trustee- to- trustee transfer. An ...- Date: Oct 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Taxing Times Tidbits
the original ceding company’s obligations to the direct writer are forthcoming and previously negotiated ... approval of policyholders to a novation of the direct writer’s obligation is required would be troublesome ...- Authors: Lori Jones
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting