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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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IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules
IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules This article ... control” was likely intended to mean no actual, direct control over the government MMF’s investment activity ...- Authors: John Adney, Bryan W Keene
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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A Practical Guide for Determining Whether a Section 338h10 Election Should Be Made for a Target Insurance Company
A Practical Guide for Determining Whether a Section 338h10 Election Should Be Made for a Target ... Seller from a Tax Perspective? These are the primary questions that should be asked in : A Practical ...- Authors: Lori J Jones
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Revenue Procedure 2008-24 and Partial Annuity Exchanges: Where Are We?
exchange transaction, which is defined as the “direct transfer of a portion of the cash surrender value ... Indirect exchanges—Rev. Proc. 2008-24 applies to “direct transfers” of cash surrender portions, which in ...- Authors: Kirk Van Brunt
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Individual annuities
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ACLI Update
ACLI Update Update on tax regulatory and legislative developments of relevance to life ... definitions. • Guidance on combination annuity/long-term care (“LTC”) contracts and exchanges of annuities for ...- Authors: Mandana Parsazad, Regina Y Rose
- Date: Oct 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Deactivating the Weapons of Mass Volatility: The Dodd-Frank Act, Section 1256 and the Taxation of Derivatives
Deactivating the Weapons of Mass Volatility: The Dodd-Frank Act, Section 1256 and the Taxation ... default swap, or similar agreement.” Beyond its primary effect of mostly maintaining the status quo of ...- Authors: John R Newton
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Finance & Investments>Derivatives
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Tax Aspects of VA CARVM aka Actuarial Guideline XLIII
Tax Aspects of VA CARVM aka Actuarial Guideline XLIII This article provides the reader with ... generally be close in value to the statutory SSR. The primary differences will be in the valuation rate used ...- 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
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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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IRS Releases Final Schedule for Reporting “Uncertain Tax Positions”
IRS Releases Final Schedule for Reporting “Uncertain Tax Positions” Discusses Schedule UTP, “Uncertain ... draft aimed at remedying taxpayer concerns. The primary changes include the following: - A five-year ...- Authors: Craig Pichette, Michael Edward Bauer
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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How Are Tax Reserves for VAGLB Determined for Pre-2010 Contracts?
How Are Tax Reserves for VAGLB Determined for Pre-2010 Contracts? Discusses the problem with the computation ... that AG 34 introduced to value GMDB that have direct relevance to VAGLB are the deterministic drop ...- Authors: Michael LeBoeuf, Peter Winslow
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities