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Federal Income Taxation of Life Insurance Companies in the 1980s
nature of that act, with its three "phases," is a direct result of attempts to develop a solution that was ... because life insurance companies are in the most direct compe- tition with banks and other funding media ...- 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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Recent Guidance Involving the Taxation of Life Settlement Transactions
Premiums paid for a life insurance contract by a direct or indirect beneficiary under the contract are ... limitation on the deductibility of premiums by a direct or indirect beneficiary. CONTINUED ON PAGE 34 ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Protected Cell Series LLC Arrangements Should Consider Segregation Of Corporate Earnings And Liquidation Rights
Protected Cell Series LLC Arrangements Should Consider Segregation Of Corporate Earnings And Liquidation ... other cell or the protected cell company has a direct creditor claim against such cell); and Based ...- Authors: Lynlee C Baker
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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The Lingering Effects of the 2009 RMD Waiver
The Lingering Effects of the 2009 RMD Waiver A discussion of how issuers and providers of IRAs ... provided a similar clarification with respect to direct rollovers by nonspouse designated beneficiaries ...- Authors: Mark E Griffin, Joel Winston Mann
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Pensions & Retirement; Public Policy
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Session 066: The Nexus of Climate Data, Insurance and Adaptive Capacity
Session 066: The Nexus of Climate Data, Insurance and Adaptive Capacity Presenters ... closely follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ...- Authors: Robert J Erhardt, Robert P Montgomery
- Date: Jan 2020
- Competency: External Forces & Industry Knowledge
- Topics: Public Policy; Public Policy
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Session 065: Product Tax Hot Topics
closely follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ... accumulate on a tax-deferred basis). • It’s primary purpose is providing insurance protection. • If ...- Authors: Craig R Springfield, Brian King, Ladelle Baar
- Date: Jan 2020
- Competency: External Forces & Industry Knowledge
- Topics: Public Policy; Public Policy
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Session 194: Product Taxation for In-Force Products
Session 194: Product Taxation for In-Force Products Administration system updates ... closely follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ...- Authors: Art Dunlavy, Lawrence Hersh, Kelly Rabin
- Date: Mar 2020
- Competency: External Forces & Industry Knowledge
- Topics: Life Insurance; Life Insurance>Product development - Life Insurance; Public Policy; Public Policy
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Notice 2004-61: Guidance on Mortality under IRC Section 7702
Notice 2004-61: Guidance on Mortality under IRC Section 7702 Guidance and interpretation regarding ... made. However, Notice 2004-61 does not contain any direct statements identifying what such modifications ...- Authors: Application Administrator, Craig R Springfield
- Date: Mar 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Product Matters!
- Topics: Life Insurance; Public Policy
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Inside the IRS: An Interview with William J. Wilkins
Inside the IRS: An Interview with William J. Wilkins An interview with William J. Wilkins, Chief Counsel ... Guidance on annuity contracts with a long- term care insurance feature under §§72 and 7702B. 10.- Authors: Christian J DesRochers
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Legal Notes
Legal Notes This section presents multiple insurance-related legal cases from 1954: 1. AVIATION ... position that this being a private contract its primary search was for the intent of the parties. The ...- Authors: B. M. Anderson
- Date: Apr 1954
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Life Insurance>Claims - Life Insurance; Public Policy; Public Policy