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New Proposed Regulations on “AttainedAge” Under IRC Section 7702
May 24, 2005, the Treasury Department and Internal Revenue Service published a notice of proposed rulemaking ... rulemaking the “Notice” proposing regulations under Internal Revenue Code §7702, the federal tax definition ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Sep 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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What's New and Exciting in Insurance Product Taxation?
from the 2004 Spring Meeting of the Society of Actuaries, held June 14-15 in San Antonio, TX. The panelists ... business-owned life insurance [BOLI] issues, as well as some of the recent guidance that's been issued that affects ...- Authors: Application Administrator, Douglas N Hertz, Brian King
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy
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Highlights from the Taxation Section’s 2012 Product Tax Seminar
Highlights from the Taxation Section’s 2012 Product Tax Seminar Overview of sessions and highlights ... from the Taxation Section’s 2012 Product Tax Seminar Overview of sessions and highlights from the 2012 ...- Authors: Brian King
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional development
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The IRS Rules on Section 7702 Issues Regarding a Guaranteed Distribution Rider
The IRS Rules on Section 7702 Issues Regarding a Guaranteed Distribution Rider Discusses PLR 201046008 ... regarding addition of a rider to a variable life policy that provides a minimum annual amount of withdrawal or ...- Authors: Brian King
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life
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Taxing Times Tidbits
Taxing Times Tidbits A ... discuss of notice and consent requirements for employer-owned life insurance policies and the IRS rules ...- Authors: Frederic Gelfond, Brian King
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Long-term Care
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Life Beyond 100: Rev. Proc. 2010-28 Finalizes the “Age 100 Methodologies” Safe Harbor
Proc. 2010-28 Finalizes the “Age 100 Methodologies” Safe Harbor Discusses the Age 100 safe harbor methodologies ... methodologies in the 2010 IRS revenue procedure, and then provided some considerations that insurers should ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
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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 ...- 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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IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO
– Safe Harbor Guidance for 2017 CSO The article addresses the safe harbor guidance provided in Notice ... Notice 2016-63 for 2017 CSO contracts satisfying the section 7702 reasonable mortality requirements PBR;Taxes;Life ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Enterprise Risk Management>Compliance; Life Insurance>Product development - Life Insurance; Public Policy
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To our Readers: A Tribute to Christian DesRochers
To our Readers: A Tribute to Christian DesRochers A tribute to Christian DesRochers ... DesRochers A tribute to Christian DesRochers and in memory of Charles (Bud) Friedstat 6442451619 10/1/2013 12:00:00 ...- Authors: Brian King
- Date: Oct 2013
- Competency: Relationship Management>Team leadership
- Publication Name: Taxing Times
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Earnings Rates Under Rev. Procs. 2008-39 and 2008-40
Notes 1 In the case of the GPT, there is a limited ability to return premiums that exceed the guideline ... limitation with interest within 60 days of the end of a contract year, so that such excess premiums ...- Authors: Brian King
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance