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  • Notice 2004-61: Guidance on Mortality under IRC Section 7702
    Notice 2004-61: Guidance on Mortality under IRC Section 7702 Small Talk Newsletter, June 2005, Issue ... October 12, 2004, interpreting the reasonable mortality charge requirement applicable to life insurance ...

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    • Authors: Application Administrator, Craig R Springfield
    • Date: Jun 2005
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Small Talk
    • Topics: Life Insurance; Public Policy
  • Alternative XXX Model Regulations from a Federal Income Tax Perspective
    the existing generally recognized mortality table — the 1980 CSO table — the life insurance industry must ... effective after the new table has been adopted by 26 states. Today, reasonable mortality charges used in the ...

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    • Authors: James Reiskytl
    • Date: Dec 1998
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Small Talk
    • Topics: Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life; Public Policy; Public Policy
  • A Relatively Favorable Ruling from the IRS on Treatment of Term Riders
    section 7702(f )(5)? Or, can a company use the mortality table applicable to the base policy in determin- ... when the computational limit for mortality and “other than mortality charges” for qualified additional ...

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    • 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
  • A Few Thoughts About Tax Reform
    A Few Thoughts About Tax Reform Discusses how the December 2017 US tax reform affects smaller ... using the minimum standards (state required mortality table, inter- est rate and method) as of the policy ...

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    • Authors: Pamela Hutchins, Mark C Rowley
    • Date: Feb 2018
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy