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Taxing Times, Volume 14, Issue 3, October 2018
premium, guaranteed renewable, group long- term care policies. The IRS held that the use of the company’s ... extremely rare that tax considerations are the primary, or even a leading, driver in determining statutory ...- Authors: Society of Actuaries
- Date: Oct 2018
- Publication Name: Taxing Times
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Results of Tax Modeling Survey
14 percent of respondents said tax was their primary area of responsibility, all of them said they ... Insurance 43% Equity-Indexed Annuities 29% Long Term Care 21% Other 25% ASSET ADEqUACy MoDELS As expected ...- Authors: Steven C Chamberlin
- Date: Feb 2011
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Modeling & Statistical Methods; Modeling & Statistical Methods>Asset modeling; Modeling & Statistical Methods>Forecasting
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ACLI Update
Temporary Special Rules for Health and Dependent Care Flexible Spending Arrangements The Act provides ... to roll over unused funds in health and dependent care flexible spending arrangements from 2020 to 2021 ...- Authors: Regina Y Rose, Mandana Parsazad
- Date: Mar 2021
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Life Insurance
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Taxing Times newsletter
look at some of the key concepts of the Affordable Care Act (ACA) with an article about the ACA’s three ... can enjoy rewarding careers. It is one of our primary mission objectives [as a nascent Taxation Section] ...- Authors: Society of Actuaries
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Taxing Times May 2010 Volume 6, Issue 2
letter rulings released on annuity and long-term care combination products, longevity insurance and ... issue under section 7702, and annuity and long-term care combination products under sections 72 and 7702B ...- Authors: Society of Actuaries
- Date: May 2010
- Publication Name: Taxing Times
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Taxing Time - Vol 15 Issue 1
investment advice for a fee or other compensation, direct or indirect, or has any authority or responsibility ... invest- ment advisers to assist. But the plan’s primary service provider (e.g., the “recordkeeper” or ...- Authors: Society of Actuaries
- Date: Mar 2019
- Publication Name: Taxing Times
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The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A
limitations imposed and opportunities presented by the primary and alternate computational rules, considerations ... treatment of addi- tional term insurance covering the primary life insured under a contract. The mysteries ...- Authors: John Adney, Brian King, Craig R Springfield
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII
the tax policy under I.R.C. § 807. Congress’ primary objective in enacting the tax reserve rules in ... C. § 807(d) does not change. There has been no direct guidance from the IRS on this issue although it ...- Authors: Peter Winslow
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting
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Conseqeunces of Insurance Business or Company Acquisitions
including a helpful numerical example, regarding the primary tax pro- visions that are the subject of Chief ... described in the regulations under section 338.9 The direct acquisition of an insurance business, whether ...- Authors: Gary Vogel, Kristie Khaw
- Date: Jun 2015
- Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: General Insurance (Property & Casualty); Life Insurance
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SUBCHAPTER L: CAN YOU BELIEVE IT? DEDUCTIBLE TAX RESERVES MIGHT BE GREATER FOR LIFE INSURANCE CONTRACTS THAT FLUNK I.R.C. § 7702 THAN FOR THOSE THAT DO NOT
annuities, and will de- fer the discussion of long-term care insurance and ADBs until a little later. Since ... including life insurance, annuities, long-term care insurance, and a related feature—accelerated death ...- Authors: Peter Winslow, Susan Hotine
- Date: Oct 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times