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Variable Annuity Hedging Directive – A Long and Winding Road
Variable Annuity Hedging Directive – A Long and Winding Road This article outlines the IRS directive ... provides a safe harbor treatment for variable annuity hedging gains and losses relating to VA contracts ...- Authors: Timothy Branch
- Date: Oct 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Finance & Investments>Derivatives; Financial Reporting & Accounting>Tax accounting; Public Policy
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Revenue Procedure 2008-24 and Partial Annuity Exchanges: Where Are We?
Revenue Procedure 2008-24 and Partial Annuity Exchanges: Where Are We? Provides in-depth discussion ... 2008-24, including tax background of partial annuity exchanges. Then discusses partial annuitizations ...- Authors: Kirk Van Brunt
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Individual annuities
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New PLR Addresses Tail-Design LTC-Annuity Rider
New PLR Addresses Tail-Design LTC-Annuity Rider A discussion of tail-design LTC riders for annuities ... reductions to the annuity contract. LTC benefits, and how they relate to the annuity contracts, are also ...- Authors: Bryan W Keene, Eric Lanning
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Long-term Care>Long-term care insurance
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Subchapter L: Can You Believe It
Subchapter L: Can You Believe It Reserves for Annuity Contracts that Flunk Section 72(s) ... You Believe It Reserves for Annuity Contracts that Flunk Section 72(s) Can be Deductible Tax Accounting;Taxes ...- Authors: Peter Winslow
- Date: Jun 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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The Taxable Deferred Annuity with Guaranteed Lifetime Withdrawals
The Taxable Deferred Annuity with Guaranteed Lifetime Withdrawals The article summarizes PLRs 201515001 ... addressed the treatment of a non-qualified deferred annuity contract under the investor control doctrine and ...- Authors: Bryan W Keene
- Date: Oct 2015
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Taxing Times
- Topics: Annuities>Investment strategy - Annuities; Annuities>Variable annuities
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Taxing Times, September 2008, Volume 4, Issue No. 3
Revenue Procedure 2008-24 and Partial Annuity Exchanges: Where Are We? by Kirk Van Brunt ___________________ ... the income tax treatment of so-called “partial annuity exchanges” (“partial exchanges”). Rev. Proc.- Authors: Society of Actuaries
- Date: Sep 2008
- Publication Name: Taxing Times
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ACLI Update: Administration’s FY2023 Budget Summary of Tax Proposals of Interest to Life Insurers
ACLI Update: Administration’s FY2023 Budget Summary of Tax Proposals of Interest to Life Insurers Summary ... Summary of Administration's FY 2023 Tax Proposals of Interest to Life Insurers blockquote { margin: 10px ...- Authors: Regina Y Rose, Mandana Parsazad
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy
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PLR 201120011 Highlights the Need for SEPP Guidance on Annuities
nonqualified annuity contracts, individuals under qualified retirement plans, and annuity issuers are ... are left without any published guidance on when annuity payments can be used to satisfy the SEPP [Substantially ...- 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 Applies Strict Reading of Section 72(s)
IRS Applies Strict Reading of Section 72(s) The article discusses an IRS private letter ruling applying ... requirements applicable to non-qualified annuity contracts under section 72(s) of the Internal Revenue Code.- Authors: Mark E Griffin, Alison R Peak
- Date: Mar 2016
- Competency: Professional Values
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities
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T3: TAXING TIMES TIDBITS
transaction between a foreign insurance company taxed as a U.S. company by virtue of an election under section 953(d) ... Taxpayer’s U.S. affiliates, that satisfied the criteria for treatment as annuity contracts. Taxpayer’s reinsurance ...- Authors: Frederic Gelfond
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Reinsurance; Reinsurance>General reinsurance