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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 Applies Section 817(a) and (b) to a Nonlife Company: What Does It Mean?
    IRS Applies Section 817(a) and (b) to a Nonlife Company: What Does It Mean? This article ... company that issues life insurance products taxes;annuity reserves;life reserves 6442456188 5/1/2014 12:00:00 ...

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    • Authors: Mark Smith, Charles Miller
    • Date: May 2014
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance