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What’s on the Shelf? A Proposal to Tax the Inside Buildup
What’s on the Shelf? A Proposal to Tax the Inside Buildup This article is a discussion of the proposal ...- Authors: Brian King
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Alternative XXX Model Regulations from a Federal Income Tax Perspective
the existing generally recognized mortality table — the 1980 CSO table — the life insurance industry must ... effective after the new table has been adopted by 26 states. Today, reasonable mortality charges used in the ...- Authors: James Reiskytl
- Date: Dec 1998
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life; Public Policy; Public Policy
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ACLI Update Column
ACLI Update Column A discussion of Section 7702 and age 100 insured and the need for guidance ... insured and the need for guidance on combined annuity and long-term care contracts Life insurance;Long-term ...- Authors: Walter Welsh, Mandana Parsazad
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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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 ... age 100. Internal Revenue Service=IRS;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 11596 ...- 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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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
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Book Review - Integration Of Plans With Social Security And Funding by Donald S. Grubbs, Jr.
Book Review - Integration Of Plans With Social Security And Funding by Donald S. Grubbs, Jr. ... Plans With Social Security And Funding by Donald S. Grubbs, Jr. Article Book Review by Ray in The Actuary ...- Authors: Jeanne Cullinan Ray
- Date: Jan 1979
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Actuary Magazine
- Topics: Annuities>Group plans - Annuities; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Private sector plans; Pensions & Retirement>Public sector plans; Public Policy; Social Insurance>Social Security
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T3: Taxing Times Tidbits
term life insurance contract. PLR 200919011—LTC-Annuity Rider In PLR 200919011, a life insurance company ... LTC insurance rider (the “Rider”) to a deferred annuity contract. For tax years after 2009, the Rider was ...- Authors: Mark E Griffin, Craig R Springfield, Daniela Stoia, Biruta P Kelly
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance; Public Policy; Reinsurance
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New Proposed Regulations on “AttainedAge” Under IRC Section 7702
knowledge of, or an assumption as to, the age(s) of the insured(s) at that time. More particularly, §7702(e)(1)(B) ... rea- sonable mortality charge requirement: The ques- tion of joint equal age mortality. Interestingly ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Sep 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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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
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Taxing Times, Volume 13, Issue 2, June 2017
issue of TAXING TIMES, deal with 2017 changes to U.S. Tax Code and associated regulations. So putting ... each of the “big three” meetings—the Life and Annuity Symposium, the Valuation Actuary Symposium, and ...- Authors: Society of Actuaries
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy