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Administration of the "Material Change" Rules: Meeting the Challenge
are taxed under rules that generally apply to annuity contracts (i.e., income is distributed before ... not explicitly impose a statutory limit on the mortality or expense assumptions to be used in the determination ...- Authors: Christian J DesRochers, Brian King
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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At Last — A Permanent MEC Correction Procedure
January 2002 – Issue No. 52 P R O D U C T M A T T E R S J A N U A R Y 2 0 0 2 6 Introduction O n ... Miller continued on page 8 P R O D U C T M A T T E R S J A N U A R Y 2 0 0 2 7 The 150% Test: Contracts ...- Authors: David Miller, Brian King
- Date: Jan 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Product Matters!
- Topics: Life Insurance>Non-forfeiture benefits
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Life Beyond 100: Rev. Proc. 2010-28 Finalizes the “Age 100 Methodologies” Safe Harbor
the cash surrender value as determined under the table set forth in section 7702(d)(2). To satisfy the ... cash surrender value as determined under the table set forth in section 7702(d)(2). FEBRUARY 2011 ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
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The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A
respectively, 18 and 14 years old, and section 7702’s predecessor defining flexible premium life insurance ... Tables governed product filings and “reasonable mortality” in the section 7702 and 7702A testing, and so ...- Authors: John Adney, Brian King, Craig R Springfield
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Taxing Times: The First Ten Years
insurance tax-related content with its members. T I M E S VOLUME 11 | ISSUE 2 | JUNE 2015 Taxation Section ... Timothy Branch, Sheryl Flum, Susan Hotine, Mark S. Smith, 34 Reporting the Costs and Benefits of ...- Authors: Brian King, Kristin R Norberg
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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From the Editor – Different Viewpoints Increase Understanding
TAXING TIMES SEPTEMBER 2010 By Brian G. King T I M E S Facts and opinions contained herein are the sole ... regulation on the exchange of property for an annuity contract; guidance on the tax treatment of a partial ...- Authors: Brian King
- Date: Sep 2010
- Competency: Communication
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional associations; Public Policy
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Private Rulings Regarding“Cash Surrender Value”Under Section 7702
Skipper, Jr., Life & Health Insurance 46 (13th ed. 2000) (“Black & Skipper”). Another cited text defined ... surrender value as “[t]he amount of prefunded mortality charges that is available to a terminating policyowner ...- Authors: Brian King, Craig R Springfield
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Tax Update
of the 2001 Commissioners’ Standard Ordinary Mortality Tables (the 2001 CSO Tables) in 2004 placed a ... Ruling 2009-14 presents three situations where a U.S. citizen purchases a life insurance contract and ...- Authors: Edward Robbins, Brian King
- Date: Nov 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Tax accounting
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The IRS Rules on Section 7702 Issues Regarding a Guaranteed Distribution Rider
benefits (GMWB) associated with a variable deferred annuity con- tract, this is the first time the IRS has ... distinguish the Rider from a typical GMWB on a deferred annuity: 1) the Rider is associated with a life insurance ...- Authors: Brian King
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life
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Revenue Procedure 99-27
each contract year 8) a description of the defect(s) caus- ing the contract to fail the 7-pay test 9) ... dure and added two of our own. • Example 1 (see table on page 20) is presented in the revenue procedure ...- Authors: Christian J DesRochers, Brian King
- Date: Dec 1999
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Product Matters!
- Topics: Life Insurance