51
-
60
of
61
results (0.55 seconds)
Sort By:
-
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
-
Rev. Proc. 2008-38—“Alternative C” QAB Closing Agreements
with a brief review of the treatment of QAB charges under the Code and the guidance the Internal Revenue ... Revenue Service the “Service” has issued regarding the manner in which taxpayers should account for QAB charges ...- Authors: Craig R Springfield, Daniela Stoia
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance
-
PLR 200906001 – A Conservative Taxpayer or a Very Subtle Message from the IRS?
PLR 200906001 – A Conservative Taxpayer or a Very Subtle Message from the IRS? A discussion of ... from the IRS? A discussion of the PLR that addresses a Wellness Rider that an affiliated group of life ...- Authors: Daniela Stoia, Joseph F McKeever
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
-
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
-
Final Regulations Under Sections 101 and 6050Y
and 6050Y. The regulations cover new tax reporting requirements for transfers and sales of life insurance ... insurance contracts, as well as changes to the transfer-for-value rules related to reportable policy sales ...- Authors: Craig R Springfield, Kristin R Norberg
- Date: Feb 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
-
On Grandfathers and Adjustments: New IRS Chief Counsel Advice Memo Blurs Lines
On Grandfathers and Adjustments: New IRS Chief Counsel Advice Memo Blurs Lines Illustrates ... Advice Memo Blurs Lines Illustrates the lack of clarity about how the various grandfather clauses applicable ...- Authors: Application Administrator, Craig R Springfield
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
-
Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses
This article is a discussion about the life settlement industry and the tax considerations for life insurance ... insurance bought and sold in the secondary market. Internal Revenue Service=IRS;Taxes=Taxation; 11557 ...- Authors: Frederic Gelfond
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
-
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
-
ACLI Update – Legislative and Regulatory Developments
ACLI Update – Legislative and Regulatory Developments Updates on partial annuitization and exhanges, ... prevailing CSO valuation mortality tables, disclosure of offshore accounts through FATCA. Annuities;Life ...- Authors: Walter Welsh, Mandana Parsazad
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
-
ACLI Update
ACLI Update Update on a broad range of insurance and investment tax matters upon which ACLI is working ...- Authors: Pete Bautz, Walter Welsh, Mandana Parsazad
- Date: May 2013
- Competency: Communication>Written communication
- Publication Name: Taxing Times
- Topics: Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance