51
-
60
of
153
results (0.64 seconds)
Sort By:
-
Section 807(f)-Tax Impact of Statutory Reserve Change
OVERVIEW OF TAX LAW For tax purposes, life and annuity reserves are computed under section 807. The Code ... assumptions to use for the various types of life and annuity contracts. In general, the amount of the tax basis ...- Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
-
Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures
Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures This article discusses ... diversification requirements applicable to variable annuity and life insurance contracts under section 817h ...- Authors: Bryan W Keene, Joseph F McKeever
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Life Insurance; Public Policy
-
Assessing the Transfer of Risk: An Actuarial Perspective
premium life insur- ance policy and a nonrefund life annuity contract had eliminated any meaningful risk undertaking ... over all values where a deficit exists. In the table below, although both loss distributions have the ...- Authors: Christian J DesRochers
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Finance & Investments>Risk measurement - Finance & Investments; Finance & Investments>Value at risk - Finance & Investments; Reinsurance
-
The Temporary And Limited Waiver Of The RMD Rules For 2009
account or an annuity contract.7 If an individual is not taking RMDs in the form of an annuity that satisfies ... satisfies the annuity rules under the regulations, the RMD for a calendar year is determined under the ...- Authors: Mark E Griffin
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Pensions & Retirement; Public Policy
-
Tax Aspects of VA CARVM aka Actuarial Guideline XLIII
Tax Aspects of VA CARVM aka Actuarial Guideline XLIII This article provides the reader ... planning under the new required methodology. Annuity reserves;Assumptions;Principles-based reserves=PBR;Statutory ...- Authors: Edward Robbins, Michael LeBoeuf, Victor Akin
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting
-
Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII
Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII A discussion ... variable annuities under Actuarial Guideline 43. Annuity reserves;Internal Revenue Service=IRS;Statutory ...- 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
-
ACLI Update Column
ACLI Update Column This article discusses recent proposals made by the American Council ... Life Insurers related to: life insurance reserves annuity reserves and risk-based capital risk-based capital ...- Authors: William Elwell
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
February 2020 issue of Taxing Times
February 2020 issue of Taxing Times Read the February 2020 issue of Taxing Times, published by the Taxation ... section activities. Taxes=Taxation, life insurance, annuity products 2/13/2020 12:00:00 AM ...- Authors: Society of Actuaries
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
-
Congress Clarifies Treatment of Partial Annuitizations
rule that applies to withdrawals and other non-annuity payments. Treasury Department and Internal Revenue ... endow- ment contracts, in addition to those under annuity contracts, but this article focuses on the latter ...- Authors: Bryan W Keene
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities
-
Taxation of Distributions
Taxation of Distributions The rules governing the tax ... treatment of distributions from life insurance or annuity contracts are complex. Worse, the relevant IRC ...- Authors: Douglas N Hertz
- Date: May 2005
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance