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  • Taxation of Distributions
    Taxation of Distributions The rules governing the tax ... treatment of distributions from life insurance or annuity contracts are complex. Worse, the relevant IRC ...

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    • Authors: Douglas N Hertz
    • Date: May 2005
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Annuities; Life Insurance
  • Determining the Value of a LifeInsurance Contract: RevenueProcedure 2005-25
    under which the plan assets are life insurance or annuity contracts. Of particular interest to the IRS was ... minus • Reasonable mortality charges and reasonable charges (other than mortality charges), but only ...

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    • Authors: Christian J DesRochers
    • Date: Dec 2005
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Conseqeunces of Insurance Business or Company Acquisitions
    the meaning of section 1504) as the seller or is an S corporation. A section 338(h)(10) election also requires ... ” The Insurance Tax Review (Sept. 2000), 19 Ins. Tax Rev. 375 (2000); and Gregory L. Stephenson, J. Howard ...

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    • Authors: Gary Vogel, Kristie Khaw
    • Date: Jun 2015
    • Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: General Insurance (Property & Casualty); Life Insurance