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  • Taxing Times, September 2005, Volume 1, Issue No. 2
    requiredminimum distributions (RMDs) from a deferred annuity contract for calendar years beginning after 2005 ... the regulations will fall on annuity issuers. In the case of an IRA annuity contract, the issuer of the ...

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    • Authors: Application Administrator, Edward Robbins, Steven C Chamberlin, Brian King, Kory Olsen, Mark E Griffin, Craig R Springfield, Donald Saxon, David H Phillips, Joseph F McKeever
    • Date: Sep 2005
    • Publication Name: Taxing Times
  • 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, May 2005, Volume 1, Issue No. 1
    Internal Revenue Service related to the appropriate mortality assumptions to be used in computing the defi- ... Standard Ordinary Table (1980 CSO) to the 2001 Commissioners’ Standard Ordinary Table (2001 CSO) in determining ...

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    • Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Edward Robbins, Brian King, Craig R Springfield, Tom Quinn, Susan Hotine, Peter Winslow, Joseph F McKeever
    • Date: May 2005
    • Publication Name: Taxing Times
  • IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies”
    IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies” A discussion of the proposed ... age 100. Internal Revenue Service=IRS;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 11596 ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield, Alison R Peak
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • New Proposed Regulations on “AttainedAge” Under IRC Section 7702
    knowledge of, or an assumption as to, the age(s) of the insured(s) at that time. More particularly, §7702(e)(1)(B) ... rea- sonable mortality charge requirement: The ques- tion of joint equal age mortality. Interestingly ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield
    • Date: Sep 2005
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts
    which reflects current assumptions for interest, mortality and expenses. The cash value structure of this ... guideline premiums be based on the interest rate(s), mortality rate(s) and expenses specified in the contract ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield
    • Date: Dec 2005
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life; Public Policy
  • Life Beyond 100: Rev. Proc. 2010-28 Finalizes the “Age 100 Methodologies” Safe Harbor
    the cash surrender value as determined under the table set forth in section 7702(d)(2). To satisfy the ... cash surrender value as determined under the table set forth in section 7702(d)(2). FEBRUARY 2011 ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance