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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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February 2020 issue of Taxing Times
to comply with Form 1099-LS requirements if the direct owner of a policy does not provide sufficient ... pany’s perspective, it is worth noting that only a direct acquirer is required to furnish the RPS statement ...- Authors: Society of Actuaries
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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Congress Clarifies Treatment of Partial Annuitizations
annuity option under that contract—a so-called “direct” partial annuitization. Alternatively, a por- tion ... Department noted that current law does not address direct partial annuitizations, whereas it does allow indirect ...- Authors: Bryan W Keene
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities
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Taxing Times, Volume 14, Issue 2, June 2018
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: Society of Actuaries
- Date: Jun 2018
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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IRS Confirms Annuity Status of “Contingent Annuity Contracts”
the Service that: 1) the Company will not have direct or indirect control over investment decisions ... traditionally provide. The rulings address the primary tax issues raised by this new product innovation ...- Authors: Bryan W Keene, Joseph F McKeever
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Taxing Times, May 2007, Volume 3, Issue No. 2
______________16 New Rules and Opportunities for Long-Term Care Insurance Combination Products Craig R. Springfield ... clarifications requested by industry were not recognized. Primary among these were the requests for flexibility for ...- Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
- Date: May 2007
- Publication Name: Taxing Times
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T3: TAXING TIMES TIDBITS
In PLR 202109001, the IRS ruled that a proposed assumption reinsurance transaction between related ... would be substituted for and replace FC2 as the direct retrocessionaire under Retrocession 1, and FC1 ...
- Authors: Frederic Gelfond
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Reinsurance; Reinsurance>General reinsurance
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Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI?
legislation, which is discussed later. Today, the primary interpretive questions involving Section 264(a) ... similar to those Congress had previously denied for direct premium payments. If the premiums themselves were ...- Authors: Bryan W Keene, Mark Smith
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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October issue of Taxing Times Full issue
been able to achieve a lot in tax, trade, health care, etc., and I wanted to have a chance to try to ... them all forward. I worked a lot on how health care providers are paid by Medicare (Sustain- able Growth ...- Authors: Society of Actuaries
- Date: Oct 2015
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Economics; Public Policy; Public Policy
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Tracking the Flow of Money in a Life Insurance Policy to Compute Cost Basis and Distributions
trans- action is applied to the policy. Avoiding direct references to detailed product specifics (like ... early distributions, 1035 exchanges, or Long Term Care rider charges, for example. Form 1099-R and the ...- Authors: Scott Koehler
- Date: Oct 2017
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Best practices; Public Policy; Technology & Applications>Software