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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 safe harbor with respect to calculations for contracts where the insured reaches age 100. Internal ...- 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
A Mystery Partially Unveiled: The IRS Rules on Section 7702A's Necessary Premium Test The Internal Revenue Service issued its seminal ruling interpreting Internal Revenal Code section ...- 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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Recent Developments on Policyholder Dividend Accruals
Recent Developments on Policyholder Dividend Accruals Many life insurance companies that issue participating policies follow business practices that they argue allow them a deduction for tax ...- Authors: Peter Winslow, Brion Graber
- Date: May 2012
- Competency: Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Public Policy
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Then and Now
Then and Now The author uses a reprint of an article from the very first edition of the “News from the Individual Life Insurance and Annuity Product Development Section” and assistance from the ...- Authors: Paula Hodges
- 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: Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Public Policy
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ACLI Update
ACLI Update Update on industry action on legislative and tax regulatory items affecting the life insurance industry. taxation;Internal Revenue Service=IRS;Derivatives 6442471317 10/1/2016 12:00: ...- Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
- Date: Oct 2016
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Public Policy
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Emerging Tax Issues
Emerging Tax Issues Overview of latest developments on IRC Section 7702, IRC Section 848, market value adjusted contracts, companies in rehabilitation and Canadian issues including: • Part I ...- Authors: Application Administrator, August Chow, Stanton L Cole, Steven D Hooe, Michael P Cogswell, Thomas A Gick
- Date: Oct 1992
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy
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Notice 2004-61: Guidance on Mortality under IRC Section 7702
Notice 2004-61: Guidance on Mortality under IRC Section 7702 Small Talk Newsletter, June 2005, Issue No. 24. Last fall, the Internal Revenue Service IRS released Notice 2004-61, 2004-41 I.R.B.- Authors: Application Administrator, Craig R Springfield
- Date: Jun 2005
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Life Insurance; Public Policy
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A Relatively Favorable Ruling from the IRS on Treatment of Term Riders
A Relatively Favorable Ruling from the IRS on Treatment of Term Riders This article details the IRS' Revenue Ruling 2005-6. This ruling provides formal guidance on how to treat family ...- Authors: Edward Robbins
- Date: Jun 2005
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Life Insurance; Public Policy
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TAM 201844009: When is a Permitted Practice not a “Permitted Practice”?
TAM 201844009: When is a Permitted Practice not a “Permitted Practice”? On Nov. 2, 2018, the Internal Revenue Service (IRS) released Technical Advice Memorandum 201844009 (the TAM). 6/13/2019 ...- Authors: Kristin R Norberg
- Date: Jun 2019
- Publication Name: Taxing Times
- Topics: Long-term Care>Long-term care insurance; Public Policy
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Legal Notes
Legal Notes This paper discusses the following cases: Rudolph V. United States- concerning taxability of agent convention travel, State Board Insurance v. Todd Shipyards Corporation- concerning ...- Authors: B. M. Anderson
- Date: Oct 1962
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Transactions of the SOA
- Topics: Public Policy; Public Policy