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Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts
Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts Over the past few years, the Internal Revenue Service has issued two private letter rulings waiving the failure ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Dec 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life; Public Policy
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Protected Cell Series LLC Arrangements Should Consider Segregation Of Corporate Earnings And Liquidation Rights
Protected Cell Series LLC Arrangements Should Consider Segregation Of Corporate Earnings And Liquidation Rights This article summarizes the government guidance for protected cells in the ...- Authors: Lynlee C Baker
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Recent Guidance Involving the Taxation of Life Settlement Transactions
Recent Guidance Involving the Taxation of Life Settlement Transactions A discussion of new IRS rulings with respect to the taxation of life settlement transactions. Capital gains;Internal Revenue ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Federal Income Taxation of Life Insurance Companies in the 1980s
Federal Income Taxation of Life Insurance Companies in the 1980s After outlining some of the issues involved in the taxation of life insurance companies, this paper describes the tax consequences ...- Authors: Peter W Plumley
- Date: Jan 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Life Insurance; Public Policy
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IRS Limitations on Integration of Defined Benefit Pension Plans with United States Social Security
IRS Limitations on Integration of Defined Benefit Pension Plans with United States Social Security In this paper, the author presents the statutory and regulatory rationale for the Internal ...- Authors: Vincent Amoroso
- Date: Oct 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy
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Nondiscrimination Rules [Basic]
Nondiscrimination Rules [Basic] This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The panelists present the basics ...- Authors: Sherrie B Desmond, James A Kenney, J Scott Galloway
- Date: Oct 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy
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Recent Ruling and Regulations Update - Late-Breaking Developments
Recent Ruling and Regulations Update - Late-Breaking Developments 1992 SOA Regional Meeting, Chicago. This presentation provided a 1992 rulings and regulations update including: 1.- Authors: Joan Weiss, Martha Priddy Patterson
- Date: May 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement; Public Policy
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Tax Law And Regulations
Tax Law And Regulations Article from The Actuary, December 1971 – volume 5 - Issue 10 that talks about tax laws and regulations. In particular, this article discusses the formula, developed by ...- Authors: Charles T Kemmerer
- Date: Dec 1971
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Actuary Magazine
- Topics: Public Policy
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How to Value an “Additional”Annuity BenefitWhatever That Is
How to Value an “Additional”Annuity BenefitWhatever That Is This is an article about how to place value on an annuity benefit. Assumptions;Deferred annuities;Taxes=Taxation; 11516 9/1/2005 12:00: ...- Authors: Mark E Griffin, Joseph F McKeever
- Date: Sep 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Public Policy
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The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves
The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves Section 807d of the IRC provides that the deductible reserve for a life insurance contract is the greater of net surrender ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy