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Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing the Meaning of Section 7702f2A
Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing the Meaning ... Meaning of Section 7702f2A This article reviews the definition of “cash surrender value” in section 7702f2A ...- Authors: Application Administrator, Alison R Peak
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; 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 ... 1 that impact the tax qualification of life insurance contracts and the tax reporting of life settlements ...- 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
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Federal Income Taxation of Life Insurance Companies in the 1980s
Taxation of Life Insurance Companies in the 1980s After outlining some of the issues involved in the taxation ... taxation of life insurance companies, this paper describes the tax consequences of various strategic courses ...- 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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The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance
The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance ... Insurance The interaction of section 7702 cash value accumulation test [CVAT] and state nonforfeiture laws ...- Authors: Christian J DesRochers, Benjamin J. Yahr
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements
History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements This article discusses ...- Authors: Brian King
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life Insurance and Annuity Contracts
The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life Insurance ... history of the correction procedures previously developed to address compliance failures and the shortcomings ...- Authors: Application Administrator, Walter Welsh, Alison R Peak
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance; Public Policy
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A Relatively Favorable Ruling from the IRS on Treatment of Term Riders
Favorable Ruling from the IRS on Treatment of Term Riders This article details the IRS' Revenue Ruling ... on how to treat family term riders for purposes of the computational limit calculations in Internal Revenue ...- Authors: Edward Robbins
- Date: Jun 2005
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Life Insurance; Public Policy
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T3: Taxing Times Tidbits
T3: Taxing Times Tidbits Articles on IRS private ... letter rulings on combination products, IRS treatment of reinsurance under section 845, and IRS waivers for ...- Authors: Mark E Griffin, Craig R Springfield, Daniela Stoia, Biruta P Kelly
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance; Public Policy; Reinsurance
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From the Editor
From the Editor A look back on the 25th anniversary of the 1984 Tax Act DEFRA and newly proposed regulations ...- Authors: Brian King
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Automatic Waivers and Other Waivers Under New IRC § 7702 and § 101f Correction Procedures
Automatic Waivers and Other Waivers Under New IRC § 7702 and § 101f Correction Procedures ... article is a discussion about automatic waivers and the corresponding procedures under IRC sections 7702 ...- Authors: Stephen P Dicke
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy