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Getting to Know Walter Welsh
on legislation, but this new position provided direct experience with the power of the media to influence ... annuity con- tracts, including new forms of long-term care riders and a whole range of living benefits for ...- Authors: Society of Actuaries
- Date: May 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Life Insurance
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ACLI Update: Administration’s FY2023 Budget Summary of Tax Proposals of Interest to Life Insurers
ACLI Update: Administration’s FY2023 Budget Summary of Tax Proposals of Interest ... medical expense. Any fixed payment (in the form of a direct payment, reimbursement, loan, or advance reimbursement) ...- Authors: Regina Y Rose, Mandana Parsazad
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy
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SUBCHAPTER L: CAN YOU BELIEVE IT? DEDUCTIBLE TAX RESERVES MIGHT BE GREATER FOR LIFE INSURANCE CONTRACTS THAT FLUNK I.R.C. § 7702 THAN FOR THOSE THAT DO NOT
annuities, and will de- fer the discussion of long-term care insurance and ADBs until a little later. Since ... including life insurance, annuities, long-term care insurance, and a related feature—accelerated death ...- Authors: Peter Winslow, Susan Hotine
- Date: Oct 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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The Second CIrcuit Reaffirms the Work-Product Doctrine's Scope
documents, taxpayers and tax professionals should take care to distinguish be‑ tween a shared interest that ... Paso Co., 682 F.2d 530 (5th Cir. 1982) (using a “primary motivating purpose” test). JUNE 2016 TAXING TIMES ...- Authors: Kenan Mullis
- Date: Jun 2016
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Best practices
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Investor Control: Will You Know It When You See It?
investment. Thus, if a policyholder is able to direct the insur- ance company how to invest its premium ... stated that no one but the investment manager may direct investments and deny the policyholder any “right ...- Authors: Ann Cammack, Frederic Gelfond
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Taxing Times, Volume 13, Issue 2, June 2017
benefit payments made under a quali- fied long-term care rider to an annuity contract have on the investment ... the contract owner may be indirect as well as direct. For example, the ability to allocate policy values ...- Authors: Society of Actuaries
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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IRS Utilizes the Industry Issue Resolution Program to Resolve the Insurance Industry Bad Debt Issue
eligible non-security debts include many MBS and direct mortgages. While the treatment of these partial ... commercial mortgage-backed securities (“CMBS”) and direct mortgages. For example, the American Council of ...- Authors: Arthur Schneider
- Date: Feb 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
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tax-2016-vol12-iss1-baxley-flum
the lessor to apply direct financing lease accounting un- der SFAS 13; (2) primary policies, for which ... which each asset is covered by both FASB and primary coverage. Pricing for coverage under an RVI Policy ...- Date: Mar 2016
- Publication Name: Taxing Times
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Overview of the Tax Cuts and Jobs Act: Major Changes
a dedicated effort to dismantle the Affordable Care Act (“ACA”),12 introducing several propos- als to ... American Health Care Act (“AHCA”),13 a subsequent revision titled the Better Care Reconciliation Act ...- Authors: Surjya Mitra, Mark Smith, James Kress
- Date: Jun 2018
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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In the Beginning ... How Are Nonqualified Annuities Taxed?
individual, the statute’s rules apply as if the “primary annuitant” were the owner, and if the annui- tant ... investment income tax” imposed by the 2010 health care legislation. The tax under section 1411 applies ...- Authors: John Adney
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy