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ACLI Update
Inflation Reduction Act (Budget Reconciliation Bill)'s tax provisions, including the corporate minimum book ... fixed indemnity benefits); and an update on the OECD’s Base Erosion and Profit Shifting Project blockquote ...- Authors: Mandana Parazad, Regina Y Rose, Sarah Lashley
- Date: Sep 2022
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Health & Disability; Life Insurance
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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 ... the Correction Procedures for Life Insurance and Annuity Contracts This article provides a short history ...- 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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Product Tax Implications of the Adoption of the 2017 CSO
2017 CSO Provides information on Section 7702 mortality requirements, the implications of the adoption ... need for IRS guidance. taxation;life insurance;mortality;IRS 6442471316 10/1/2016 12:00:00 AM ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
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What’s on the Shelf? A Proposal to Tax the Inside Buildup
What’s on the Shelf? A Proposal to Tax the Inside Buildup This article is a discussion of the proposal ...- Authors: Brian King
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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ACLI Update – Legislative and Regulatory Developments
ACLI Update – Legislative and Regulatory Developments Updates on partial ... annuitization and exhanges, prevailing CSO valuation mortality tables, disclosure of offshore accounts through ...- Authors: Walter Welsh, Mandana Parsazad
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
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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 ...- 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
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T3: Taxing Times Tidbits
term life insurance contract. PLR 200919011—LTC-Annuity Rider In PLR 200919011, a life insurance company ... LTC insurance rider (the “Rider”) to a deferred annuity contract. For tax years after 2009, the Rider was ...- 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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A Mystery Partially Unveiled: The IRS Rules on Section 7702A's Necessary Premium Test
Partially Unveiled: The IRS Rules on Section 7702A's Necessary Premium Test The Internal Revenue Service ... material change status, avoiding the 7 pay test's reapplication on their account. Internal Revenue ...- Authors: Application Administrator, Craig R Springfield
- Date: Feb 2012
- 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
and specifically by virtue of the “reasonable mortality” rule of section 7702(c)(3)(B)(i), the applicable ... effected by transferors and transferees outside the U.S. and to sellers and issuers that are foreign persons ...- 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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Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI?
Contracts, Particularly COLI? By Bryan W. Keene and Mark S. Smith It is well known that permanent, cash value ... on any life insurance policy, or endowment or annuity contract, if the taxpayer is directly or indirectly ...- Authors: Bryan W Keene, Mark Smith
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy