31
-
40
of
103
results (0.83 seconds)
Sort By:
-
A Mystery Partially Unveiled: The IRS Rules on Section 7702A's Necessary Premium Test
Partially Unveiled: The IRS Rules on Section 7702A's Necessary Premium Test The Internal Revenue Service ... material change status, avoiding the 7 pay test's reapplication on their account. Internal Revenue ...- Authors: Application Administrator, Craig R Springfield
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
-
Conflicting Definitions of “Spouse” Under DOMA and State Law
Issue 2 MAY 2010 TAXING TIMES | 13 U nder the Defense of Marriage Act of 1996 (“DOMA”) ... nonqualified annuity contracts and qualified annuity contracts (including IRA and section 403(b) annuity contracts) ...- Authors: Mark E Griffin
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
-
From the Chair
From the Chair A discussion about the taxation of life insurance companies and affiliated products ... affiliated products and the ramifications it has annuity contracts and long-term care. Principles-based ...- Authors: Christian J DesRochers
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
-
The Life Insurance Product Tax Provisions of H.R. 1
and specifically by virtue of the “reasonable mortality” rule of section 7702(c)(3)(B)(i), the applicable ... effected by transferors and transferees outside the U.S. and to sellers and issuers that are foreign persons ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge; Leadership
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
-
Taxing Times Volume 12 Issue 2
Beginning… A Column Devoted to Tax Basics Taxation of U.S. Owned Foreign Insurance Operations By Tim Branch ... Believe It? Reserves for Annuity Contracts That Flunk I.R.C. § 72(s) Can Be Deductible By ...- Authors: Society of Actuaries
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Public Policy
-
ACLI Update Column - Regulatory Developments
ACLI Update Column - Regulatory Developments This article discusses several issues related ... exchanges of non-qualified annuity contracts, Long Term Care features on Annuity or Life contracts, and the ...- Authors: Walter Welsh, Mandana Parsazad, Pete Bautz
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
-
From the Editor
From the Editor This editorial highlights the hot topics happening in the tax industry ... hot topics happening in the tax industry today. Annuity reserves;Health savings accounts=HSA;Variable annuities; ...- Authors: Brian King
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
-
Nondiscrimination Issues - Basic
they get the free ride, nonresident aliens with no U.S. income, and, for at least most of the separate line ... 000 1100 Hourly 0 900 900 TestingUniverse 100 1900 2000 1131 PANEL DISCUSSION CHARTS 9 & 10 _,_,, ...- Authors: Stephen A Alpert, Lawrence J Sher, Michael I Wiesner
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement; Public Policy
-
The Temporary And Limited Waiver Of The RMD Rules For 2009
account or an annuity contract.7 If an individual is not taking RMDs in the form of an annuity that satisfies ... satisfies the annuity rules under the regulations, the RMD for a calendar year is determined under the ...- Authors: Mark E Griffin
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Pensions & Retirement; Public Policy
-
Digest of Panel Discussion on the Implications to Insurance of the 1954 Internal Revenue Code
taxation of annuities, including life income and annuity certain settlements under matured endowments. ... to a problem of determining how much of each annuity payment constitutes a return of the capital invest- ...- Authors: Society of Actuaries, Meno T Lake, Ernest J Moorhead, Albert Pike, J Perham Stanley, William J November, Ray M Peterson, George R. Wallace, Edwin L Bartleson, Ralph J Walker, Application Administrator
- Date: Oct 1954
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Public Policy