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Life Insurance and Annuity Products Under Alternative Taxation Systems: The End of Life as We Know It?
if the tax system is changed, this could have a direct effect on the tax burden that individuals and companies ... combine health protection products such as long-term care with life insurance and annuities, which Life ...- Authors: Christian J DesRochers, Marilyn Brown, Craig R Springfield
- Date: May 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities; Life Insurance; Public Policy
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Message From the IRS
401 (a)(4) package. Do not expect a change to Primary Insurance Amount (PIA) offset plans. We're not ... Meanwhile, there are some office workers who take care of all the paper shuffling. What sort of plan can ...- Authors: James E Holland, Ethan Kra, Martin Slate
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement; Public Policy
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Nondiscrimination Rules [Basic]
statutory basis for the nondiscrimination rule. The primary statutory basis is 401 (a)(4). This is a very short ... value under the plan, such as plan loans, right to direct investment, right to a particular form of investment ...- Authors: Sherrie B Desmond, James A Kenney, J Scott Galloway
- Date: Oct 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy
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The Life Insurance Company Income Tax Act of 1959
tax returns just a week or two ago and their primary concern has been the computation of the total ... ample, some companies will wish to distinguish direct business from re- insurance business and participating ...- Authors: Andrew Delaney, William E Lewis, Charles G. Groeschell, J Edwin Matz, Henry F Rood, Richard C. Guest
- Date: Mar 1960
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Transactions of the SOA
- Topics: Life Insurance; Public Policy
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Legal Notes
position that the Government was seeking to levy a direct tax on the proceeds of the policies without apportionment ... Such is not a tax on a transfer but rather a direct tax on proceeds without apportionment, as re- ...- Authors: B. M. Anderson
- Date: Apr 1956
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Public Policy; Public Policy
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Legal Notes
Legal Notes This paper discusses the following cases: Rudolph V. United States- concerning ... Court distinguished between the attempt to create primary liability in this manner and waiver or estoppel ...- Authors: B. M. Anderson
- Date: Oct 1962
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Transactions of the SOA
- Topics: Public Policy; Public Policy
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Supplement to Life Insurance and Modified Endowments, Under Internal Revenue Code Sections 7702 and 7702A
ACCELERATED DEATH BENEFITS AND LONG-TERM CARE RIDERS..... 49 Long-Term Care Riders (LTC) and Critical Illness ... example, of charges imposed to pay for a long- term-care (LTC) insurance accelerated benefits rider. Hence ...- Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Brian A King
- Date: Jan 2008
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Life Insurance; Public Policy
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Federal Income Tax Impact On Product Design And Cost
it limited to 15 percent. The stock companies' primary argument about the bill was that the segment balance ... marketplace with the same level of tax. Both lost their primary arguments. However, the industry came out pretty ...- Authors: Jay Jaffe, Hsien-Ming K Keh, Andrew M Kerstein, Sidney A LeBlanc, Randall Mire
- Date: Apr 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Pricing - Annuities; Life Insurance>Pricing - Life Insurance; Public Policy
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Federal Income Tax – Emerging Issues
mutual. That was the Paulsen case, 1985, if you care to look it up and see how the Supreme Court came ... just pose one question. Why should stock companies care at all about section 809 since it doesn't impose ...- Authors: Douglas N Hertz, John Palmer, Andrew D Pike, Virgil Wagner, William T Gibb
- Date: Jun 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Public Policy
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United States Life Insurance Tax Law
been, however, that this approach simply suggested direct tax avoidance, although it is consistent with the ... agreements should be good although there is no direct mention of it. MR. GREENBERG: It's basically that ...- Authors: Julian J Dukacz, Allan D Greenberg, Randall Mire, Dennis Van Mieghen
- Date: Jun 1985
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy