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Taxing Times Volume 12 Issue 2
must be “paid or accrued” during the taxable year.17 In two fairly recent cases, the IRS ar- gued that ... 1984 and Other Recent Tax Legislation, at 83–85. 17 Section 808(c). Compare this with the nonlife policyholder ...- 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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IRS Rules Longevity Contract is Annuity Under Section 72
IRS Rules Longevity Contract is Annuity Under Section 72 In September 2009, the Internal Revenue ... qualified plan. FEBRUARY 2010 TAXING TIMES | 17 Joseph F. McKeever, III is a partner in the Washington ...- Authors: Joseph F McKeever
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021
recovery of basis before any income is recognized.17 The TAM presents the inverse. That is, gross income ... different issue and beyond the scope of this article. 17 The open transaction doctrine is generally applied ...- Authors: Mark Smith, David A. Schenck, Surjya Mitra CPA
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Recent Guidance Involving the Taxation of Life Settlement Transactions
source of the death benefit would be foreign, not U.S.17 Fixed or Determinable Annual or Periodical Income ... See, e.g., Lucas v. Alexander, 279 U.S. 573 (1929). 17 Section 865(e)(2) provides that if a foreign entity ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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How to Value an “Additional”Annuity BenefitWhatever That Is
How to Value an “Additional”Annuity BenefitWhatever That Is This is an article about how to ... Immediate Action David H. Phillips and Donald R. Saxon 17 New Proposed Regulations on “Attained Age” Under ...- Authors: Mark E Griffin, Joseph F McKeever
- Date: Sep 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Public Policy
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The Life Insurance Product Tax Provisions of H.R. 1
value of any consideration transferred in the sale.17 • The date of the sale. • The name of the “issuer” ... 15 Section 6050Y(a)(1). 16 Section 6050Y(a)(2). 17 Section 6050Y(d)(1). 18 Section 6050Y(a)(2)(B).- 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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The Temporary And Limited Waiver Of The RMD Rules For 2009
The Temporary And Limited Waiver Of The RMD Rules For 2009 This article discusses ... 401(a)(9)(H)(ii)(I). 16 Joint Tax Committee Explanation at 26-27. 17 Section 401(a)(9)(H)(ii)(II). 18 Joint Tax Committee ...- 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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Taxing Times - Tidbits
FEBrUarY 2012 TAXING TIMES | 43 CONTINUED ON PAGE 44 17 years later, the IRS has finally made public its ... FEBrUarY 2012 TAXING TIMES | 43 CONTINUED ON PAGE 44 17 years later, the IRS has finally made public its ...- Authors: Frederic Gelfond, Peter Winslow, Lori J Jones, Application Administrator
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap
Actuary/Accountant/Tax Attorney Dialogue on Notice 2013-19 and the Statutory Reserves Cap Actuary/accountant/tax ... themselves. Stay tuned! OCTOBER 2013 TAXING TIMES | 17 END NOTES 1 2013-14 I.R.B. 743. 2 Notice ...- Authors: Edward Robbins, Mark Smith, Peter Winslow
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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October issue of Taxing Times Full issue
October issue of Taxing Times Full issue October issue of Taxing Times Taxes;Public finance;Globalization 6442464338 ... ON PAGE 18 OCTOBER 2015 TAXING TIMES | 17 John points out that as a prac- tical matter, ...- Authors: Society of Actuaries
- Date: Oct 2015
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Economics; Public Policy; Public Policy