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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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Rev. Rul. 2014-15: The Requirement of Risk Distribution, the Law of Unintended Consequences, and New Questions to Consider in Funding Retiree Health Benefits
The reinsurance contract with IC constitutes S1’s only business and requires payment of arms’-length ... B represents more than half (in fact, all) of S1’s business, S1 qualifies as an insurance com- pany under ...- Authors: Mark Smith
- Date: Oct 2014
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Taxing Times
- Topics: Economics>Health economics; Financial Reporting & Accounting>Tax accounting
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From the Chair- Interesting Times
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: Donald Walker
- 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
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Getting to Know Walter Welsh
Springfield ________________ 8 NAIC Proposal for Mortality Under Pre-Need Life Insurance by John T. Adney ... developing new forms of benefits in life insurance and annuity con- tracts, including new forms of long-term care ...- Authors: Society of Actuaries
- Date: May 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Life Insurance
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IRS Updates Post-Age-100 Guidance
(1) have mortality guarantees based on the 2001 Commissioners’ Standard Ordinary Mortality Tables (2001 ... rules to “life insurance contracts that have mortality guarantees based upon not only the 2001 CSO tables ...- Authors: John Adney
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Product development - Life Insurance
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In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
457(b) plan, or individual retirement account or annuity (IRA), all of which receive special tax treatment ... individual retirement annuity is not subject to the same rules as an annuity issued to a profit- sharing ...- Date: Oct 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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ACLI Update Column
new tax law on 2017 financial statements. All U.S. accounting regimes require accounting for the effect ... capital and surplus, or both for insurers. The U.S. accounting standards setters immediately recognized ...- Authors: Regina Y Rose, Mandana Parsazad, Paul S Graham, Pete Bautz
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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From the Editor: To our Readers
TIMES FEBRUARY 2013 By Christian DesRochers T I M E S Published by the Taxation Section Council of the ... existed in 1984, using prescribed interest and mortality and the reserve method (as of the date of issuance) ...- Authors: Christian J DesRochers
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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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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IRS Issues Ruling Applying Diversification Rules to Illiquid Funds
a variable contract will not be treated as an annuity or life insurance contract “for any period (and ... a variable contract to lose its status as an annuity or life insurance contract, then absent correction ...- Authors: Bryan W Keene, Alison R Peak
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting