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PLR 201120011 Highlights the Need for SEPP Guidance on Annuities
nonqualified annuity contracts, individuals under qualified retirement plans, and annuity issuers are ... are left without any published guidance on when annuity payments can be used to satisfy the SEPP [Substantially ...- Authors: Mark E Griffin
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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IRS Rules on American Financial
for deferred annuity contracts. This article is a discussion of this opinion. Annuity reserves;Internal ... reserves;Internal Revenue Service=IRS;Mortality rates=Mortality tables=Death rates ;National Association of Insurance ...- Authors: Richard N Bush
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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IRS Provides Important Guidance on Changes in Basis of Computing Reserves under Section 807(f)
(“PBR”) methodologies for both life insurance and annuity contracts. Prior IRS guidance did not address specific ... made to section 807(d).[5] In fact, much of the IRS’s prior guidance predated the last major pre-TCJA change ...- Authors: Mark Smith
- Date: Mar 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy
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T3: TAXING TIMES TIDBITS
transaction between a foreign insurance company taxed as a U.S. company by virtue of an election under section 953(d) ... Taxpayer’s U.S. affiliates, that satisfied the criteria for treatment as annuity contracts. Taxpayer’s reinsurance ...- Authors: Frederic Gelfond
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Reinsurance; Reinsurance>General reinsurance
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Taxing Times September 2010 Volume 6, Issue 3
adjustment “as appropriate Taxation Section T I M E S VOLUME 6 | ISSUE 3 | SEPTEMBER 2010 1 Uncertainty ... TAXING TIMES SEPTEMBER 2010 By Brian G. King T I M E S Facts and opinions contained herein are the sole ...- Authors: Society of Actuaries
- Date: Sep 2010
- Publication Name: Taxing Times
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A Tax Like No Other: The Health Insurer Fee
A Tax Like No Other: The Health Insurer Fee The PPACA imposed a market share-based ... business of providing health insurance coverage for U.S. health risks. This article provides background information ...- Authors: Mersini Keller
- Date: Oct 2015
- Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Health & Disability>Health insurance; Health & Disability>Health risks; Public Policy
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Chair's Corner
Chair's Corner Update on section activities from the chairperson. 4294990359 5/1/2012 12:00:00 ... Chair's Corner Update on section activities from the chairperson. 4294990359 5/1/2012 12:00:00 ...- Authors: Kristin Schaefer
- Date: May 2012
- Competency: External Forces & Industry Knowledge>General business skills; Leadership>Professional network leverage
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional associations
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Chairperson's Corner Play Ball!!!
Chairperson's Corner Play Ball!!! Read the Chairperson's Corner from the June 2016 ... Chairperson's Corner Play Ball!!! Read the Chairperson's Corner from the June 2016 issue of ...- Authors: Jeffrey Stabach
- Date: Jun 2016
- Publication Name: Taxing Times
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2001 CSO Implementation Under IRC Sections 7702 and 7702A
respect to the implementation of the 2001 CSO Mortality Table, which must be used in the calculations for ... current computational rules to the 2001 CSO Mortality Table but, to date, such guidance has not been provided ...- Authors: Barbara Gold, Brian Lessing, Bruce Schobel, Jerrold Norman, Brian Prast, Carol Meyer, Kenneth Reeves, Craig R Springfield, Kyle Gelormini, Daniel Stringham, Barbara Germann, Tim Wuestenhagen
- Date: May 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Life Insurance
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ACLI Update: Administration’s FY2023 Budget Summary of Tax Proposals of Interest to Life Insurers
ACLI Update: Administration’s FY2023 Budget Summary of Tax Proposals of Interest to Life Insurers Summary ... Summary of Administration's FY 2023 Tax Proposals of Interest to Life Insurers blockquote { margin: 10px ...- Authors: Regina Y Rose, Mandana Parsazad
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy