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Nondiscrimination Rules [Basic]
statutory basis for the nondiscrimination rule. The primary statutory basis is 401 (a)(4). This is a very short ... value under the plan, such as plan loans, right to direct investment, right to a particular form of investment ...- 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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The Life Insurance Company Income Tax Act of 1959
tax returns just a week or two ago and their primary concern has been the computation of the total ... ample, some companies will wish to distinguish direct business from re- insurance business and participating ...- Authors: Andrew Delaney, William E Lewis, Charles G. Groeschell, J Edwin Matz, Henry F Rood, Richard C. Guest
- Date: Mar 1960
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Transactions of the SOA
- Topics: Life Insurance; Public Policy
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Alternative XXX Model Regulations from a Federal Income Tax Perspective
Alternative XXX Model Regulations from a Federal Income Tax Perspective This article discusses ... from both valuation and tax perspectives. The primary products affected are level premium term insurance ...- Authors: James Reiskytl
- Date: Dec 1998
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life; Public Policy; Public Policy
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The Actuary Vol. 21, No. 8 An Answer To The Loan Dilemma
The Actuary Vol. 21, No. 8 An Answer To The Loan Dilemma This article discusses the impact on ... deal. For a typical participating policy with direct recognition, the spread between the loan interest ...- Authors: John W Keller
- Date: Oct 1987
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Actuary Magazine
- Topics: Life Insurance>Universal life; Life Insurance>Whole life; Public Policy
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Common Myths in Interpreting the Company Tax Provisions of the 1984 Act
provisions did not change. MYTH 2 – CONGRESS’ PRIMARY GOAL IN THE 1984 ACT WAS TO RAISE REVENUE. NOT ... reinsurance. So, Congress wanted to eliminate the primary source of the problem—the three- phase system—in ...- Authors: Peter Winslow
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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ACLI Update
2010 Revenue Proposals to raise revenue for health care reform. Among these are four proposals that directly ... Administration and Congress work toward health care reform and possible tax reform amidst a continuing ...- Authors: Bill Elwell, Mandana Parsazad
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Proposed Guidance on the New Net Investment Income Tax on “Annuities”
INCOME TAX ON “ANNUITIES” A s part of the health care legislation enacted in March of 2010, Congress added ... insurance contracts. BACKGROUND & HISTORY The Health Care and Education Reconciliation Act of 2010 added section ...- Authors: Alison R Peak, John Adney
- Date: May 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Public Policy
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From the Editor – Different Viewpoints Increase Understanding
From the Editor – Different Viewpoints Increase Understanding A discussion of the tax-related ... and guidance on annuity contracts with long-term care insurance features under §§72 and 7702B. As this ...- Authors: Brian King
- Date: Sep 2010
- Competency: Communication
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional associations; Public Policy
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Legal Notes
position that the Government was seeking to levy a direct tax on the proceeds of the policies without apportionment ... Such is not a tax on a transfer but rather a direct tax on proceeds without apportionment, as re- ...- Authors: B. M. Anderson
- Date: Apr 1956
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Public Policy; Public Policy
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From the Editor
From the Editor This editorial highlights the hot topics happening in the tax industry today. ... development of separate account DRD and health care. It will be important to understand any such guidance ...- Authors: Brian King
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy