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The Life Insurance Product Tax Provisions of H.R. 1
and specifically by virtue of the “reasonable mortality” rule of section 7702(c)(3)(B)(i), the applicable ... effected by transferors and transferees outside the U.S. and to sellers and issuers that are foreign persons ...- 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
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Taxing Times, June 2020
issue of Taxing Times. In September 2019, the U.S. Department of the Treasury (Treasury) and the Internal ... the regulations’ elimi- nation of Notice 2003-65’s allowance of hypothetical cost recov- ery deductions ...- Authors: Society of Actuaries
- Date: Jun 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Taxing Times Volume 12 Issue 2
Beginning… A Column Devoted to Tax Basics Taxation of U.S. Owned Foreign Insurance Operations By Tim Branch ... Believe It? Reserves for Annuity Contracts That Flunk I.R.C. § 72(s) Can Be Deductible By ...- Authors: Society of Actuaries
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Public Policy
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From the Chair
From the Chair A discussion about the taxation of life insurance companies and affiliated products ... affiliated products and the ramifications it has annuity contracts and long-term care. Principles-based ...- Authors: Christian J DesRochers
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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ACLI Update Column
ACLI Update Column Update from the ACLI about its continued contact with Treasury ... Treasury relating to AG VACARVM and Life PBR. Annuity reserves;Life reserves;Principles-based reserves=PBR;Variable ...- Authors: Bill Elwell
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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ACLI Update Column - Regulatory Developments
ACLI Update Column - Regulatory Developments This article discusses several issues related ... exchanges of non-qualified annuity contracts, Long Term Care features on Annuity or Life contracts, and the ...- Authors: Walter Welsh, Mandana Parsazad, Pete Bautz
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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From the Editor
From the Editor This editorial highlights the hot topics happening in the tax industry ... hot topics happening in the tax industry today. Annuity reserves;Health savings accounts=HSA;Variable annuities; ...- Authors: Brian King
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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How Are Tax Reserves for VAGLB Determined for Pre-2010 Contracts?
How Are Tax Reserves for VAGLB Determined for Pre-2010 Contracts? Discusses the problem with the ... that were issued prior to December 31, 2009. Annuity reserves;Guaranteed living benefits=GLB;Variable ...- Authors: Michael LeBoeuf, Peter Winslow
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities
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October 2019 issue of Taxing Times
October 2019 issue of Taxing Times Read the October 2019 issue of Taxing Times, published by the Taxation ... section activities. Taxes=Taxation, life insurance, annuity products 11/13/2019 12:00:00 AM ...- Authors: Society of Actuaries
- Date: Nov 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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ACLI Update
ACLI Update An update from the ACLI staff to keep readers informed about the organization's ... keep readers informed about the organization's work on tax issues affecting the life insurance industry ...- Authors: Pete Bautz, Mandana Parsazad, Walter Welsh
- Date: May 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times