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October 2016 Taxing Times
Consider under Life PBR” By Kristin R. Norberg, Mark S. Smith, and Peter H. Winslow 34 ACLI Update ... Partial Annuitization Using a Deferred Income Annuity Rider By Bryan W. Keene and Patrick C. Tricker ...- Authors: Society of Actuaries
- Date: Oct 2016
- Publication Name: Taxing Times
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Product Tax Implications of the Adoption of the 2017 CSO
2017 CSO Provides information on Section 7702 mortality requirements, the implications of the adoption ... need for IRS guidance. taxation;life insurance;mortality;IRS 6442471316 10/1/2016 12:00:00 AM ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
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The Second CIrcuit Reaffirms the Work-Product Doctrine's Scope
The Second CIrcuit Reaffirms the Work-Product Doctrine's Scope In Schaeffler v. United ... Second CIrcuit Reaffirms the Work-Product Doctrine's Scope In Schaeffler v. United States, the United ...- Authors: Kenan Mullis
- Date: Jun 2016
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Best practices
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In the Beginning... A Column Devoted to Tax Basics
Michael L. Hadley TAXING TIMES, October 2023 Author’s Note: This article is an updated version of an article ... 457(b) plan, or individual retirement account or annuity (IRA), all of which receive special tax treatment ...- Authors: Michael L Hadley
- Date: Oct 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Plan design; Public Policy; Public Policy; Pensions & Retirement>Pension risk transfer
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Evolution of the MortalityRequirements under Sections7702 and 7702A of the InternalRevenue Code
Internal Revenue Service related to the appropriate mortality assumptions to be used in computing the definitional ... modified endowment rules. Life insurance;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 11512 ...- Authors: Christian J DesRochers
- Date: May 2005
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy
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Taxing Times, Volume 13, Issue 1, February 2017
Subchapter L: Can You Believe It? Prevailing Standard Mortality and Morbidity Tables May Be Adjustable for ... life insurance reserves for life insurance and annuity contracts using principles-based methodologies ...- Authors: Society of Actuaries
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Taxing Time - October 2012 - Vol. 8 Issue 3
of the issuance of the contract. After T I m E S VOlUmE 8 | ISSUE 3 | OCTObEr 2012 By Peter H. Winslow ... TIMES OCTObEr 2012 By christian Desrochers T I m E S published by the Taxation Section Council of the ...- Authors: Society of Actuaries
- Date: Oct 2012
- Publication Name: Taxing Times
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Experience Rating, Helvering vs. LeGierse, and COLI/BOLI Arrangements
December 2005 – Volume 1, No. 3 1 312 U.S. 531 (1941). 2 312 U.S. at 539-40. In Le Gierse, an insurance ... simultaneously issued a single premium, immediate life annuity contract and single premium life insurance policy ...- Authors: Kirk Van Brunt
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD?
DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD? The article discusses the practical impact ... by republishing the position of what variable annuity contract reserves are taken into for tax purposes ...- Authors: Susan Hotine
- Date: May 2014
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting
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Taxing Times, Volume 9 Issue 2
NEW NET INVESTMENT INCOME TAX ON “ANNUITIES” A s part of the health care legislation enacted in March ... regulations and how they affect taxpayers holding annuity and life insurance contracts. BACKGROUND & HISTORY ...- Authors: Society of Actuaries
- Date: May 2013
- Publication Name: Taxing Times