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Federal Income Taxation of Life Insurance Companies in the 1980s
this is not the case for a life insurance or annuity policy. Although the company may be taxed to the ... this approach: 1. Because life insurance and annuity products serve an important public purpose, purchase ...- Authors: Peter W Plumley
- Date: Jan 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Life Insurance; Public Policy
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Federal Income Tax: Policyholder Issues
Federal Income Tax: Policyholder Issues This session discussion is about Federal Income ... Actuaries Vol. 15, No. 2. Long-term care=LTC;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation;Modified ...- Authors: Steven Eisenberg, Douglas N Hertz, Carol A Marler, John Palmer, W Mark Smith
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy
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The Temporary And Limited Waiver Of The RMD Rules For 2009
account or an annuity contract.7 If an individual is not taking RMDs in the form of an annuity that satisfies ... satisfies the annuity rules under the regulations, the RMD for a calendar year is determined under the ...- Authors: Mark E Griffin
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Pensions & Retirement; Public Policy
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October issue of Taxing Times Full issue
Sheryl Flum, Susan Hotine, Brian King and Mark S. Smith 23 A Tax Like No Other: The Health Insurer ... Sheryl Flum Samuel A. Mitchell Arthur Schneider Mark S. Smith Daniel Stringham SOA STAFF David Schraub Staff ...- Authors: Society of Actuaries
- Date: Oct 2015
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Economics; Public Policy; Public Policy
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Debate: Defined-Benefit Plans, Why Bother
REESE Panelists: P.G. ALISTAIR CAMMIDGE RICHARD S. RASKIN Recorder: ADAM J. REESE This sessionwill ... annuities, and pensionbuy-outs. Alistair is alsothe U.S. correspondentto The Actuary,. That's the magazineof ...- Authors: Phillip Geoffrey Alistair Cammidge, Richard S Raskin, Adam J Reese
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Public Policy; Public Policy
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Nondiscrimination Rules [Basic]
you probably already know, discrimination under U.S. pension law refers to provisions of the tax code ... cover primarily the higher paid. The purpose of the U.S. tax code deduction for pension contributions is ...- Authors: Sherrie B Desmond, James A Kenney, J Scott Galloway
- Date: Oct 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy
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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 ... contracts. Internal Revenue Service=IRS;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation;Un ...- Authors: Daniela Stoia, Joseph F McKeever
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Section 7702 & 7702A: An Update
examples and simplifyingassumptionsfor Section 7702's tests -- Report from the ACLI working group regardingmaterial ... of reasonable mortality charges. TAMRA did not, however, define what reasonable mortality charges are, ...- Authors: Application Administrator, Timothy P Schiltz, John W Holt, Steven D Hooe
- Date: Apr 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy
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Recent Guidance Involving the Taxation of Life Settlement Transactions
SETTLEMENT TRANSACTIONS By Frederic J. Gelfond and Yvonne S. Fujimoto IF YOU GIVE A MOUSE A COOKIE, HE’S GOING ... GIVE HIM THE MILK, HE’LL PROBABLY ASK FOR . . .1 A s the life settlement industry continues to take deeper ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Conversations with Your Uncle
who pay attention can see that the trustees' repor(s from the last two or three years on the Social Security ... consent provisions under your joint and survivorship (J&S) that are wrong, or you don't have definitely determinable ...- Authors: Steven Bryson, Kathryn G Marticello, Harlan M Weller
- Date: Jun 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy; Public Policy