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  • ACLI Update
    ACLI Update Update on industry federal tax legislative and regulatory issues tax 11/13/2019 12:00:00 AM ...

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    • Authors: Mandana Parsazad, Regina Y Rose
    • Date: Nov 2019
    • Competency: Strategic Insight and Integration
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Proposed Regulations on Reporting Requirements for Transfers for Value of Life Insurance Contracts
    Proposed Regulations on Reporting Requirements for Transfers for Value of Life Insurance Contracts This article discusses new tax reporting requirements for transfers for value under section ...

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    • Authors: Society of Actuaries
    • Date: Nov 2019
    • Competency: Communication; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • XXX Reserve Funding is Debt for Federal Tax Purposes
    XXX Reserve Funding is Debt for Federal Tax Purposes This article discusses XXX reserve financing, one of the most common life insurance industry capital markets funding transactions. Capital ...

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    • Authors: Arthur C Schneider, Seth L Rosen
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Reserves - Life Insurance; Public Policy
  • 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 for the Internal Revenue Service and the Assistant General Counsel in the Department of ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • IRS Rules Longevity Contract is Annuity Under Section 72
    IRS Rules Longevity Contract is Annuity Under Section 72 In September 2009, the Internal Revenue Service IRS released a private letter ruling PLR 200939018 June 18, 2009 addressing a contract in ...

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    • Authors: Joseph F McKeever
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • IRS Confirms Annuity Status of “Contingent Annuity Contracts”
    IRS Confirms Annuity Status of “Contingent Annuity Contracts” A discussion of the three private letter rulings addressing the tax treatment of group insurance contingent annuity contracts ...

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    • Authors: Bryan W Keene, Joseph F McKeever
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • The Mystery of PLR 201006002
    The Mystery of PLR 201006002 An explanation of the reasons why the IRS should rule on the application of section 351 to the transfer of assets and reserves in an indemnity coinsurance transaction ...

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    • Authors: Julie V Goosman, Lori J Jones
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy; Reinsurance
  • Recent Cases on Changes from Erroneous Accounting Methods--Do They Apply to in Basis of Computing Reserves?
    Recent Cases on Changes from Erroneous Accounting Methods--Do They Apply to in Basis of Computing Reserves? The Internal Revenue Code includes certain rules that apply when a taxpayer has a ...

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    • Authors: Peter Winslow, Brion Graber
    • Date: May 2012
    • Competency: Strategic Insight and Integration>Effective decision-making
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • In the Beginning ... How Are Nonqualified Annuities Taxed?
    In the Beginning ... How Are Nonqualified Annuities Taxed? Primer on the federal income taxation of nonqualified annuities Annuities;IRS;Taxation 6442468137 3/1/2016 12:00:00 AM ...

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    • 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
  • ACLI Update
    ACLI Update The American Council of Life Insurers provides an update on recent tax-related ACLI activity. Topics in this issue include (1) the NAIC's Principle-Based Reserves (PBR) Review ...

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    • Authors: Pete Bautz, Mandana Parsazad
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Public Policy; Public Policy