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Update on Federal Tax Issues Under the 2001 CSO Mortality Tables
Tax Issues Under the 2001 CSO Mortality Tables Update on Federal Tax Issues Under the 2001 CSO Mortality ... rates=Mortality tables=Death rates ;National Association of Insurance Commissioners=NAIC;Taxes=Taxation; 10501 ...- Authors: Craig R Springfield
- Date: Mar 2004
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Product Matters!
- Topics: Life Insurance; Public Policy
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On Grandfathers and Adjustments: New IRS Chief Counsel Advice Memo Blurs Lines
On Grandfathers and Adjustments: New IRS Chief Counsel Advice Memo Blurs Lines Illustrates ... Advice Memo Blurs Lines Illustrates the lack of clarity about how the various grandfather clauses applicable ...- Authors: Application Administrator, Craig R Springfield
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
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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 ...- 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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IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO
– Safe Harbor Guidance for 2017 CSO The article addresses the safe harbor guidance provided in Notice ... Notice 2016-63 for 2017 CSO contracts satisfying the section 7702 reasonable mortality requirements PBR;Taxes;Life ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Enterprise Risk Management>Compliance; Life Insurance>Product development - Life Insurance; Public Policy
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Final Regulations Under Sections 101 and 6050Y
and 6050Y. The regulations cover new tax reporting requirements for transfers and sales of life insurance ... insurance contracts, as well as changes to the transfer-for-value rules related to reportable policy sales ...- Authors: Craig R Springfield, Kristin R Norberg
- Date: Feb 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Notice 2004-61: Guidance on Mortality under IRC Section 7702
Newsletter, June 2005, Issue No. 24. Last fall, the Internal Revenue Service IRS released Notice 2004-61 ... 2004-41 I.R.B. 596 October 12, 2004, interpreting the reasonable mortality charge requirement applicable ...- Authors: Application Administrator, Craig R Springfield
- Date: Jun 2005
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Life Insurance; Public Policy
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T3: Taxing Times Tidbits
T3: Taxing Times Tidbits Tidbits relate to contingent deferred annuities, wellness benefits ... qualified long-term care contracts, and reactivating the active financing exception for insurance companies ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Biruta P Kelly
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Guaranteed living benefits; Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance
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IRS Issues Guidance and Seeks Comments on LTC Insurance Product Issues
2011, the Internal Revenue Service IRS released Notice 2011-68,1 regarding the tax treatment of stand-alone ... “combination” longtermcare LTC insurance products. The Notice provides interim guidance on certain issues ...- 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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Notice 2004-61: Guidance on Mortality under IRC Section 7702
Notice 2004-61: Guidance on Mortality under IRC Section 7702 Guidance and interpretation regarding ... charge requirement of Section 7702, based from IRS Notice 2004-61, 2004-41 I.R.B. 596 of October 12, 2004 ...- Authors: Application Administrator, Craig R Springfield
- Date: Mar 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Product Matters!
- Topics: Life Insurance; Public Policy
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NAIC Proposal for Mortality under Pre-Need Life Insurance
National Association of Insurance Commissioners, NAIC, is analyzed from tax standpoint of both insurers, through ... Life reserves;Life valuation;National Association of Insurance Commissioners=NAIC; 11541 5/1/2008 12:00:00 ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Alison L Reynolds
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance