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Proposed Regulations Targeting Hedge Fund Reinsurance Arrangements May Impact Traditional Insurance Companies
Proposed Regulations Targeting Hedge Fund Reinsurance Arrangements May Impact Traditional Insurance Companies On April 24, 2015, Treasury and the Internal Revenue Service (IRS) published proposed ...- Authors: Brion Graber
- Date: Oct 2015
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Influence decisions
- Publication Name: Taxing Times
- Topics: Public Policy
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IRS Provides Important Guidance on Changes in Basis of Computing Reserves under Section 807(f)
IRS Provides Important Guidance on Changes in Basis of Computing Reserves under Section 807(f) This article summarizes IRS guidance on what constitutes a change in basis for computing life ...- Authors: Mark Smith
- Date: Mar 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy
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Evolution of the MortalityRequirements under Sections7702 and 7702A of the InternalRevenue Code
Evolution of the MortalityRequirements under Sections7702 and 7702A of the InternalRevenue Code Notice 2004-611 is the latest in a series of administrative pronouncements from the Internal ...- Authors: Christian J DesRochers
- Date: May 2005
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy
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New Deferred Compensation RulesRequire Immediate Action
New Deferred Compensation RulesRequire Immediate Action Legislation imposing new restrictions on a wide range of compensation arrangements was signed into law on October 22, 2004. The American ...- Authors: Donald Saxon, David H Phillips
- Date: Sep 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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T3: Taxing Times Tidbits - Is the IRS Saying that Class Action Damagesare not Subject to IRC section 72?
T3: Taxing Times Tidbits - Is the IRS Saying that Class Action Damagesare not Subject to IRC section 72? One of the significant tax benefits of a life insurance contract is that, for purposes of ...- Authors: Susan Hotine, Peter Winslow
- Date: May 2005
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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Taxing Times - Tidbits
Taxing Times - Tidbits Issues covered in this article include 1. Tax treatment of advance interest on policy loans, 2. Tax treatment of Credit default swaps, 3 Application of SRLY [Separate ...- Authors: Frederic Gelfond, Peter Winslow, Lori J Jones, Application Administrator
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Taxing Times Volume 12 Issue 2
Taxing Times Volume 12 Issue 2 Read the June 2016 issue of Taxing Times. Taxation;Internal Revenue Service;Principles-based reserves 6442469765 6/1/2016 12:00:00 AM ...- Authors: Society of Actuaries
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Public Policy
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IRS Approves Annuity Treatment for Term Certain Variable Payout
IRS Approves Annuity Treatment for Term Certain Variable Payout The article discusses a recent IRS private letter ruling granting IRC section 72(b) exclusion ratio treatment for amounts received ...- Authors: John Adney
- Date: Oct 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Public Policy
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Variable Annuity Hedging Directive – A Long and Winding Road
Variable Annuity Hedging Directive – A Long and Winding Road This article outlines the IRS directive published in July 2014, which provides a safe harbor treatment for variable annuity hedging ...- Authors: Timothy Branch
- Date: Oct 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Finance & Investments>Derivatives; Financial Reporting & Accounting>Tax accounting; Public Policy
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The Life Insurance Product Tax Provisions of H.R. 1
The Life Insurance Product Tax Provisions of H.R. 1 The article summarizes the provisions of H.R. 1 that impact the tax qualification of life insurance contracts and the tax reporting of life ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge; Leadership
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy