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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
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The Road to Tax Reform—An Interview with Chairman Dave Camp
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: Kristin R Norberg, Dave Camp
- Date: Oct 2015
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; 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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XXX Reserve Funding is Debt for Federal Tax Purposes
and not on the general creditworthiness of the direct writer. In summary, the key to successful XXX ... group’s tax position, in the same manner as if the direct writer had retained the XXX business on its own ...- Authors: Arthur C Schneider, Seth L Rosen
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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The Actuary Vol. 10, No. 3 Income Tax And Reserve Valuation
The Actuary Vol. 10, No. 3 Income Tax And Reserve Valuation This article comments on a 1972 paper ... that never give rise to significant values by a direct test for triviality, (6) expansion of esemptions ...- Authors: August Chow
- Date: Mar 1976
- Competency: External Forces & Industry Knowledge>Internal forces and business performance
- Publication Name: The Actuary Magazine
- Topics: Public Policy
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Federal Income Taxation of Life Insurance Companies in the 1980s
nature of that act, with its three "phases," is a direct result of attempts to develop a solution that was ... because life insurance companies are in the most direct compe- tition with banks and other funding media ...- 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
issued. This latter ruling continues to be the primary basis for de- termining whether a plan, by design ... INTEGRATION above, ~ Revenue Ruling 71-446 is the primary publication that is intended to accomplish this ...- 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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Book Review - Integration Of Plans With Social Security And Funding by Donald S. Grubbs, Jr.
Book Review - Integration Of Plans With Social Security And Funding by Donald S. Grubbs, Jr. ... publica- tion have obviously been chosen with great care to cover all of the importont aspects of pension ...- Authors: Jeanne Cullinan Ray
- Date: Jan 1979
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Actuary Magazine
- Topics: Annuities>Group plans - Annuities; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Private sector plans; Pensions & Retirement>Public sector plans; Public Policy; Social Insurance>Social Security