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  • What's New and Exciting in Insurance Product Taxation?
    including corporate-owned life insurance [COLI] and business-owned life insurance [BOLI] issues, as ... Code Sections 7702 and 7702A, and the 2001 CSO Mortality Table. Discussion from participants is included ...

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    • Authors: Application Administrator, Douglas N Hertz, Brian King
    • Date: Jun 2004
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance; Public Policy
  • Taxing Times, May 2005, Volume 1, Issue No. 1
    Internal Revenue Service related to the appropriate mortality assumptions to be used in computing the defi- ... Ordinary Table (2001 CSO) in determining whether mortality charges are reasonable as defined in Section 7702(c)(3)(B)(i) ...

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    • Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Edward Robbins, Brian King, Craig R Springfield, Tom Quinn, Susan Hotine, Peter Winslow, Joseph F McKeever
    • Date: May 2005
    • Publication Name: Taxing Times
  • Life Beyond 100: Rev. Proc. 2010-28 Finalizes the “Age 100 Methodologies” Safe Harbor
    Life Beyond 100: Rev. Proc. 2010-28 Finalizes the “Age 100 Methodologies” Safe Harbor Discusses the ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies”
    IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies” A discussion of the proposed ... age 100. Internal Revenue Service=IRS;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 11596 ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield, Alison R Peak
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Taxing Times, September 2005, Volume 1, Issue No. 2
    Steven C. Chamberlin 24 Federal Income Taxation of Life Insurance Companies Seminar 27 1 Unless otherwise ... of the date this article was written, a working group created by the Taxation Section of the Society of ...

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    • Authors: Application Administrator, Edward Robbins, Steven C Chamberlin, Brian King, Kory Olsen, Mark E Griffin, Craig R Springfield, Donald Saxon, David H Phillips, Joseph F McKeever
    • Date: Sep 2005
    • Publication Name: Taxing Times
  • New Proposed Regulations on “AttainedAge” Under IRC Section 7702
    Code §7702, the federal tax definition of a “life insurance contract.” Discussion of determining 'attained ... 'attained age' for joint or multiple life policies. Life insurance;Taxes=Taxation; 11515 9/1/2005 ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield
    • Date: Sep 2005
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Taxing Times, May 2006, Volume 2, Issue No. 1
    ISSUE 1 MAY 2006 I. Introduction The Life Reserve Working Group ofthe American Academy of Actuaries(the ... principles-based reserve valuation standard for life insurance contracts. The Academy recently presented ...

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    • Authors: Application Administrator, Barbara Gold, William B Harman, Douglas N Hertz, Brian King, Kory Olsen, Bryan W Keene, Joseph F McKeever
    • Date: May 2006
    • Publication Name: Taxing Times
  • Taxing Times, May 2007, Volume 3, Issue No. 2
    _______3 Proposed Model Closing Agreements for Life Insurance Contract Failures: Comments Requested ... and the prevail- ing commissioners’ standard mortality tables be made? And how should the contract-by- ...

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    • Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
    • Date: May 2007
    • Publication Name: Taxing Times
  • Taxing Times, February 2007, Volume 3, Issue No. 1
    Renewal 2007 Life/Health/Employee Benefits Spring Meeting More on Reasonable Mortality: IRS Issues Notice ... New "Best Practices" Rules for Corporate-Owned Life Insurance by John T. Adney and Bryan W. Keene FIN ...

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    • Authors: Application Administrator, Edward Robbins, Leslie Chapman, Brian King, Frederic Gelfond, Bryan W Keene, Peter Winslow
    • Date: Feb 2007
    • Publication Name: Taxing Times
  • Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts
    waiving the failure of certain fixed-premium universal life insurance FPUL contracts to satisfy the guideline ... 200230037 Apr. 30, 2002]. Taxes=Taxation;Universal life; 11504 12/1/2005 12:00:00 AM ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield
    • Date: Dec 2005
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life; Public Policy