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A Mystery Partially Unveiled: The IRS Rules on Section 7702A's Necessary Premium Test
A Mystery Partially Unveiled: The IRS Rules on Section 7702A's Necessary Premium Test The Internal Revenue Service issued its seminal ruling interpreting Internal Revenal Code section ...- Authors: Application Administrator, Craig R Springfield
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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They Go Bump in the Night: Life Insurance Policies and the Law of Material Change
They Go Bump in the Night: Life Insurance Policies and the Law of Material Change The different broad purposes served by the material change concept under federal tax law are outlined. More ...- Authors: John Adney, Craig R Springfield
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Policyholder behavior - Life Insurance
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Life Settlements: Congress Wades Into the Fray
Life Settlements: Congress Wades Into the Fray Article examines a proposed amendment to the MAP-21 Act that would have changed a number of tax requirements regarding so-called life settlements.- Authors: John Adney, Bryan W Keene
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Health & Disability; Life Insurance; Public Policy
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Then and Now
Then and Now The author uses a reprint of an article from the very first edition of the “News from the Individual Life Insurance and Annuity Product Development Section” and assistance from the ...- Authors: Paula Hodges
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Public Policy
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ACLI Update
ACLI Update Highlights of recent American Council of Life Insurers (ACLI) activities Principle-based reserves=PBR;Life insurance;National Association of Insurance Commissioners=NAIC;Internal ...- Authors: Pete Bautz
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Term life; Public Policy
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Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts
Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts Over the past few years, the Internal Revenue Service has issued two private letter rulings waiving the failure ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Dec 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life; Public Policy
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The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves
The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves Section 807d of the IRC provides that the deductible reserve for a life insurance contract is the greater of net surrender ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
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Getting to Know Walter Welsh
Getting to Know Walter Welsh Kory J. Olsen, Taxation Section chair, interviewed Walter Welsh, focusing on the ACLI, retirement issues, and insurance regulation. Life insurance; 11536 5/1/2008 12: ...- Authors: Society of Actuaries
- Date: May 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Life Insurance
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Automatic Waivers and Other Waivers Under New IRC § 7702 and § 101f Correction Procedures
Automatic Waivers and Other Waivers Under New IRC § 7702 and § 101f Correction Procedures This article is a discussion about automatic waivers and the corresponding procedures under IRC ...- Authors: Stephen P Dicke
- 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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From the Editor
From the Editor A look back on the 25th anniversary of the 1984 Tax Act DEFRA and newly proposed regulations and legislation to raise tax revenue. Taxes=Taxation; 11591 9/1/2009 12:00:00 AM ...- Authors: Brian King
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy