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  • IRS Issues Guidance on the Separate Account Dividends Received Deduction
    issues variable annuity contracts under which certain charges are assessed, such as mortality and ex- pense ... employees, deferred annuities before the deferred annuity starting date, and amounts le on deposit. 7 ...

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    • Authors: Samuel A Mitchell, John Adney
    • Date: Jun 2016
    • Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Enterprise Risk Management>Compliance; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
  • IRS Utilizes the Industry Issue Resolution Program to Resolve the Insurance Industry Bad Debt Issue
    process as applied to the Insurance Industry's Bad Debt Issue. The article describes the IRR process ... described in LB&I Commissioner Heather Maloy's Directive dated July 30, 2012 (LB&I-4-0712-009) ...

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    • Authors: Arthur Schneider
    • Date: Feb 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
  • ACLI Update: Senate Finance Committee Staff Education Sessions
    July and early August 2012, on a series of round table education ses- sions on life insurance products ... return regulations and guidance on combina- tion annuity/qualified long-term care contracts. We thanked ...

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    • Authors: Mandana Parsazad
    • Date: Feb 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting