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  • Blue Book Blues: The Supreme Court Discounts the Value of the Joint Committee's Blue Books in U.S. v. Woods
    Discounts the Value of the Joint Committee's Blue Books in U.S. v. Woods The article discusses the role ... Congress's Joint Committee on Taxation and the authority accorded them by a recent U.S. Supreme Court ...

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    • Authors: John Adney
    • Date: May 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • ACLI Update
    SECTION 7702 On May 12, 2020, Democrats in the U.S. House of Represen- tatives released the Health and ... whether they should be updated to reflect current mortality data and wheth- er such updates should be made ...

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    • Authors: Mandana Parsazad, Howard Bard, Jim Szostek, Regina Y Rose
    • Date: Jun 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • ACLI Update - Administration's Fiscal Year 2011 Revenue Proposals Affecting Life Insurance Companies and Products
    ACLI Update - Administration's Fiscal Year 2011 Revenue Proposals Affecting Life Insurance Companies ... Products A discussion of the Obama Administration’s fiscal year 2011 revenue proposals affecting life ...

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    • Authors: Walter Welsh, Mandana Parazad
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • 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 ...

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    • 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
  • Taxing Times, June 2020
    issue of Taxing Times. In September 2019, the U.S. Department of the Treasury (Treasury) and the Internal ... the regulations’ elimi- nation of Notice 2003-65’s allowance of hypothetical cost recov- ery deductions ...

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    • Authors: Society of Actuaries
    • Date: Jun 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Life Settlements: Congress Wades Into the Fray
    $7.01 billion.17 According to a 2011 report, the U.S. life settlement industry saw sales drop about 50 ... challenges facing their industry. Fears that the U.S. economy could fall into a “double-dip” recession ...

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    • Authors: John Adney, Bryan W Keene
    • Date: Oct 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Health & Disability; Life Insurance; Public Policy
  • Tapping a New Revenue Source – Congress Expands the Medicare Tax Base to Include Income from “Annuities”
    Tapping a New Revenue Source – Congress Expands the Medicare Tax Base to Include Income from “Annuities” ... on the potential effect of the new tax on the annuity marketplace. Annuities;Taxes=Taxation; 11621 ...

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    • Authors: Application Administrator
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • ACLI Update: Update on Noncoordinated Benefits
    in the General Explanations of the Administration’s Fiscal Year 2023 Revenue Proposals (Greenbook) purporting ... insurance policy were includible in the employee’s gross income (subject to FICA, FUTA and Federal income ...

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    • Authors: Sarah Lashley, Regina Y Rose, Mandana Parsazad
    • Date: Oct 2023
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Health & Disability; Health & Disability>Accident insurance; Health & Disability>Critical illness insurance; Health & Disability>Health care quality; Health & Disability>Health insurance; Public Policy; Public Policy; Public Policy; Public Policy; Health & Disability>Affordable Care Act (ACA)
  • ACLI Update—Legislative and Regulatory Developments
    favorable technical advice memoranda issued in 2000 and 2002 as consistent with section 812 and which ... broker-dealers, the description that includes “U.S. companies owning or controlling these types of ...

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    • Authors: Walter Welsh, Mandana Parsazad
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • What Are the Sources of the Federal Tax Law?
    seventh or eighth grade civics class, that under the U.S. Constitution federal laws emanate from acts of ... working in conjunction with officials of the U.S. Treasury Department under grants of authority from ...

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    • Authors: John Adney
    • Date: May 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Public Policy