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From The Chair - Guess What
From The Chair - Guess What Discussion about the recent activities of the Taxation Section and its council and plans for the future. The project of the NPT [Necessary Premium Test] task force was ...- Authors: Kristin Schaefer
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession; Public Policy
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Federal Health Care Reform: Excise Tax on High-Cost Employer Plans
Federal Health Care Reform: Excise Tax on High-Cost Employer Plans The actuarial committee that authored this report developed a model to estimate the revenue the tax would generate. The results ...- Authors: Lawrence McCarthy, R Vance, Joseph Badalamenti, Sara Teppema, David M Tuomala, Ruby S Kao
- Date: Jan 2010
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Topics: Health & Disability>Health insurance; Public Policy
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Rev. Proc. 2006-13: Valuation ofDeferred Annuities in Roth IRAConversions
Rev. Proc. 2006-13: Valuation ofDeferred Annuities in Roth IRAConversions Recent guidance in the form of Rev. Proc. 2006- 13 provides a general safe harbor for the fair market value of a ...- Authors: Douglas N Hertz
- Date: May 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Pensions & Retirement; Public Policy
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The Lingering Effects of the 2009 RMD Waiver
The Lingering Effects of the 2009 RMD Waiver A discussion of how issuers and providers of IRAs and employer-provided qualified retirement plans need to consider all situations and possibly modify ...- Authors: Mark E Griffin, Joel Winston Mann
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Pensions & Retirement; Public Policy
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PLR 201120011 Highlights the Need for SEPP Guidance on Annuities
PLR 201120011 Highlights the Need for SEPP Guidance on Annuities Owners of nonqualified annuity contracts, individuals under qualified retirement plans, and annuity issuers are left without ...- Authors: Mark E Griffin
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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IRS Issues Guidance and Seeks Comments on LTC Insurance Product Issues
IRS Issues Guidance and Seeks Comments on LTC Insurance Product Issues On Aug. 11, 2011, the Internal Revenue Service IRS released Notice 2011-68,1 regarding the tax treatment of stand-alone and ...- Authors: Craig R Springfield, Bryan W Keene
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Long-term Care>Long-term care insurance; Public Policy
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The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance
The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance The interaction of section 7702 cash value accumulation test [CVAT] and state ...- 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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October issue of Taxing Times Full issue
October issue of Taxing Times Full issue October issue of Taxing Times Taxes;Public finance;Globalization 6442464338 10/1/2015 12:00:00 AM ...- Authors: Society of Actuaries
- Date: Oct 2015
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Economics; Public Policy; Public Policy
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In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis – We Know
In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis – We Know Basic discussion of premiums paid, investment in the contract, and basis as ...- Authors: John Adney
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Results-Oriented Solutions>Actionable recommendations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Federal Income Tax Effect Of Reserve Interest Rate Under Phase 1
Federal Income Tax Effect Of Reserve Interest Rate Under Phase 1 This article describes the effect of different valuation interest rates and levels of surplus on income tax paid by life insurance ...- Authors: John C Fraser
- Date: Nov 1968
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy