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  • Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
    rule for 2021 and, for subsequent years, a more dynamic structure for determining floor interest rates ... rounded to the nearest quarter percent.[40] The dynamic nature of the interest rate mechanism in the standard ...

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    • Authors: Brian King, Craig R Springfield, Robert A Fishbein
    • Date: Mar 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Whole life; Public Policy; Public Policy
  • October issue of Taxing Times Full issue
    Committee on Taxation’s (JCT’s) staff using a dynamic scoring process. The draft needed to have enough ... staff to take a look at it and work with the dynamic scoring. What they estimat- ed was 20 percent ...

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    • Authors: Society of Actuaries
    • Date: Oct 2015
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Economics; Public Policy; Public Policy
  • The Road to Tax Reform—An Interview with Chairman Dave Camp
    Committee on Taxation’s (JCT’s) staff using a dynamic scoring process. The draft needed to have enough ... staff to take a look at it and work with the dynamic scoring. What they estimat- ed was 20 percent ...

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    • Authors: Kristin R Norberg, Dave Camp
    • Date: Oct 2015
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy; Public Policy
  • PLR 201120011 Highlights the Need for SEPP Guidance on Annuities
    PLR 201120011 Highlights the Need for SEPP Guidance on Annuities Owners of nonqualified ... considerations is recom- mended when companies perform dynamic capital adequacy and stress testing. MANAGEMENT ...

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    • Authors: Mark E Griffin
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Public Policy
  • The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance
    applied for years prior to the adoption of the dynamic valuation and nonforfeiture rates through the 1980 ... applied for years prior to the adoption of the dynamic valuation and nonforfeiture rates through the 1980 ...

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    • Authors: Christian J DesRochers, Benjamin J. Yahr
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Federal Income Tax – Emerging Issues
    ROBINSON: John, is there any chance of putting dynamic interest rates into 7702? I'd understood that you ... I don't think we've ever been able to find a dynamic interest rate that we thought would be reasonable ...

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    • Authors: Douglas N Hertz, John Palmer, Andrew D Pike, Virgil Wagner, William T Gibb
    • Date: Jun 1988
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Public Policy