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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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Tapping a New Revenue Source – Congress Expands the Medicare Tax Base to Include Income from “Annuities”
Tapping a New Revenue Source – Congress Expands the Medicare Tax Base to Include Income from “Annuities” Last March, Congress passed and the President signed the Patient Protection and Affordable ...- Authors: Application Administrator
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts
IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts The article analyzes Private Letter Ruling 202031008, which considers how Internal Revenue Code sections 72(q) and (u) ...- Authors: Eric Lanning, Bryan W Keene
- Date: Nov 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Individual annuities; Annuities>Marketing and distribution - Annuities; Annuities>Payout annuities; Public Policy; Annuities>Deferred annuities
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TAM 201844009: When is a Permitted Practice not a “Permitted Practice”?
TAM 201844009: When is a Permitted Practice not a “Permitted Practice”? On Nov. 2, 2018, the Internal Revenue Service (IRS) released Technical Advice Memorandum 201844009 (the TAM). 6/13/2019 ...- 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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New Proposed Regulations on “AttainedAge” Under IRC Section 7702
New Proposed Regulations on “AttainedAge” Under IRC Section 7702 On May 24, 2005, the Treasury Department and Internal Revenue Service published a notice of proposed rulemaking the “Notice” ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Sep 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing the Meaning of Section 7702f2A
Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing the Meaning of Section 7702f2A This article reviews the definition of “cash surrender value” in ...- Authors: Application Administrator, Alison R Peak
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies”
IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies” A discussion of the proposed safe harbor with respect to calculations for contracts where the insured reaches age 100. Internal ...- Authors: Application Administrator, Brian King, Craig R Springfield, Alison R Peak
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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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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Recent Developments on Policyholder Dividend Accruals
Recent Developments on Policyholder Dividend Accruals Many life insurance companies that issue participating policies follow business practices that they argue allow them a deduction for tax ...- Authors: Peter Winslow, Brion Graber
- Date: May 2012
- Competency: Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Public Policy
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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