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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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The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance
INsUraNCE? By Benjamin J. Yahr and Christian DesRochers S ection 7702 imposes two requirements that a contract ... section 7702 was enacted. Standards limiting the mortality and interest assumptions per- mitted in computation ...- Authors: Christian J DesRochers, Benjamin J. Yahr
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Product Design And Marketing Under Section 7702A
insurance. In that meeting I asked anyone who owned an annuity to please stand up or raise his hand. Nobody in ... a policy. It was a thing called a New Century Annuity where we issued 100 annuities instead of one. It ...- Authors: Application Administrator, Christian J DesRochers, R Richard Retticker
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy
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Canadian Taxation - Life Insurance
I-324C - “Investment Income Tax Revisited” by Peter S. Hutchison and Dianne Roman0 (1988). This is a ... Taxation of Life Insurance Policies and Annuity Con- tracts” by James S. Witol. Material available from Cana- ...- Authors: Society of Actuaries
- Date: Jun 1990
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Life Insurance; Public Policy
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The Life Insurance Company Income Tax Act of 1959
considers to be taxable earnings. MR. ANDREW DELANEY 's discussion was confined almost entirely to this ... Phase 1 company's proportionate share of interest S, = 1 - R I / I = Phase 2 company's proportionate ...- 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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Determining the Value of a LifeInsurance Contract: RevenueProcedure 2005-25
under which the plan assets are life insurance or annuity contracts. Of particular interest to the IRS was ... minus • Reasonable mortality charges and reasonable charges (other than mortality charges), but only ...- Authors: Christian J DesRochers
- Date: Dec 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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The Demise of Sections 809 and 815
Comm. Print 1983) (“1983 Study”) (stating that “[s]tock life insurance companies, like other corporations ... capital to be paid out of after-tax earnings.”); S. REP. NO. 86-291, at 10-11 (1959) (“1959 Senate Report”) ...- Authors: William B Harman, Douglas N Hertz, Bryan W Keene
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Guidance Released on COLI Best Practice Rules
for the transition rules governing section 101(j)’s application and for determining the insured’s status ... exchange, to base their mortality charge guarantees on the 2001 CSO mortality tables rather than the ...- Authors: Application Administrator, Bryan W Keene, Joel Winston Mann
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; 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
being taken by the IRS. Taxation Section T I M E S VOLUME 5 | ISSUE 2 | MAY 2009 MAY 2009 TAXING ... Revenue Code of 1986, as amended (the “Code”). 3 S. PRT. No. 98-169, vol. I, at 573 (1984); H.R. REP ...- 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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History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements
History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements This article discusses ... “corridor” death benefits as required by section 7702’s minimum death benefit require- ment; and 4. Term ...- Authors: Brian King
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy