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  • Taxing Times, October 2014, Volume 10, Issue 3
    CONTINUED ON PAGE 6 VARIABLE ANNUITY HEDGING DIRECTIVE – A LONG AND WINDING ROAD By Eric Bisighini ... and losses for guaranteed benefits on variable annuity (VA) contracts. On July 18, 2014, the IRS pub- ...

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    • Authors: Society of Actuaries
    • Date: Oct 2014
    • Publication Name: Taxing Times
  • Taxing Times, September 2011, Volume 7, Issue 3
    the American Financial Taxation Section T I M E S VOLUME 7 | ISSUE 3 | SEPTEMBER 2011 1 What is the ... SEPTEMBER 2011 By Christian DesRochers T I M E S Facts and opinions contained herein are the sole ...

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    • Authors: Society of Actuaries
    • Date: Sep 2011
    • Publication Name: Taxing Times
  • The Scope of Reserve Valuation Rules Used to Compute Life Insurance Reserves Defined In Section 816(b)
    The Scope of Reserve Valuation Rules Used to Compute Life Insurance Reserves Defined In Section ... estimate reserves “on the basis of recognized mortality or morbidity tables, and assumed rates of interest ...

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    • Authors: Emanuel Seth Burstein
    • Date: Feb 2018
    • Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • Taxing Times, Volume 13, Issue 1, February 2017
    Subchapter L: Can You Believe It? Prevailing Standard Mortality and Morbidity Tables May Be Adjustable for ... life insurance reserves for life insurance and annuity contracts using principles-based methodologies ...

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    • Authors: Society of Actuaries
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Evolution of the MortalityRequirements under Sections7702 and 7702A of the InternalRevenue Code
    Internal Revenue Service related to the appropriate mortality assumptions to be used in computing the definitional ... modified endowment rules. Life insurance;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 11512 ...

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    • Authors: Christian J DesRochers
    • Date: May 2005
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Taxing Times, May 2007, Volume 3, Issue No. 2
    and the prevail- ing commissioners’ standard mortality tables be made? And how should the contract-by- ... 432 (Part 2), 98th Cong., 2d Sess. 1414 (1984); S. Prt. No. 169 (Vol. I), 98th Cong., 2d Sess. 539-540 ...

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    • 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
  • Taxing Times, Volume 9 Issue 2
    NEW NET INVESTMENT INCOME TAX ON “ANNUITIES” A s part of the health care legislation enacted in March ... regulations and how they affect taxpayers holding annuity and life insurance contracts. BACKGROUND & HISTORY ...

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    • Authors: Society of Actuaries
    • Date: May 2013
    • Publication Name: Taxing Times
  • Taxing Times, December 2005, Volume 1, Issue No. 1
    great void. As many of you know, there has been no U.S. tax material for life insurers on the basic exam- ... other for the respective skills we bring to the table. I want to especially appreciate the significant ...

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    • Authors: Christian J DesRochers, Barbara Gold, Edward Robbins, Brian King, Craig R Springfield, Amy Lewis, Kirk Van Brunt, Matthew M Haaf, Ernest C Achtien
    • Date: Dec 2005
    • Publication Name: Taxing Times
  • DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD?
    DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD? The article discusses the practical impact ... by republishing the position of what variable annuity contract reserves are taken into for tax purposes ...

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    • Authors: Susan Hotine
    • Date: May 2014
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting
  • In the Beginning... A Column Devoted to Tax Basics
    Michael L. Hadley TAXING TIMES, October 2023 Author’s Note: This article is an updated version of an article ... 457(b) plan, or individual retirement account or annuity (IRA), all of which receive special tax treatment ...

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    • Authors: Michael L Hadley
    • Date: Oct 2023
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Plan design; Public Policy; Public Policy; Pensions & Retirement>Pension risk transfer
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