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  • The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
    The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System This article discusses the implications of a principle-based reserve PBR system with respect to ...

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    • Authors: Application Administrator, Joseph F McKeever
    • Date: May 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
  • T3: TAXING TIMES Tidbits
    T3: TAXING TIMES Tidbits A discussion about premium deficiency reserves and tax regulations for employer-owned insurance contracts Acquisition expenses;Internal Revenue Service=IRS;Life reserves; ...

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    • Authors: Peter Winslow, Lynlee C Baker
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance
  • IRS Releases New Ruling on BOLI Partnership
    IRS Releases New Ruling on BOLI Partnership Summary of private letter ruling the IRS released in February 2013 regarding a partnership formed to hold and manage bank-owned life insurance ...

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    • Authors: Bryan W Keene, John Adney
    • Date: May 2013
    • Competency: Professional Values
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • The Life Insurance Product Tax Provisions of H.R. 1
    The Life Insurance Product Tax Provisions of H.R. 1 The article summarizes the provisions of H.R. 1 that impact the tax qualification of life insurance contracts and the tax reporting of life ...

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    • 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
  • Rev. Proc. 2008-38—“Alternative C” QAB Closing Agreements
    Rev. Proc. 2008-38—“Alternative C” QAB Closing Agreements This article begins with a brief review of the treatment of QAB charges under the Code and the guidance the Internal Revenue Service the ...

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    • Authors: Craig R Springfield, Daniela Stoia
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • T3: Taxing Times Tidbits
    T3: Taxing Times Tidbits Articles on IRS private letter rulings on combination products, IRS treatment of reinsurance under section 845, and IRS waivers for failed contracts under section 7702.

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    • 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
  • The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life Insurance and Annuity Contracts
    The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life Insurance and Annuity Contracts This article provides a short history of the correction procedures ...

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    • Authors: Application Administrator, Walter Welsh, Alison R Peak
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities; Life Insurance; Public Policy
  • 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 tax rates used in computing toll charges for closing agreements with respect to corrections ...

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    • 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
  • Surprising Investor Control Advice from IRS
    Surprising Investor Control Advice from IRS The IRS believes that any segregated asset account comprised of a pool of individual securities will run afoul of the investor control doctrine. This ...

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    • Authors: Bryan W Keene, Joseph F McKeever
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Life Insurance; Public Policy
  • PLR 200906001 – A Conservative Taxpayer or a Very Subtle Message from the IRS?
    PLR 200906001 – A Conservative Taxpayer or a Very Subtle Message from the IRS? A discussion of the PLR that addresses a Wellness Rider that an affiliated group of life insurance companies ...

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    • Authors: Daniela Stoia, Joseph F McKeever
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy