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DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD?
GUIDANCE ON SEPARATE ACCOUNT DRD? The article discusses the practical impact of recently Rev. Rul. 2014-7, which ... supercedes Rev. Rul. 2007-54 by republishing the position of what variable annuity contract reserves are ...- 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