1
-
9
of
9
results (0.88 seconds)
Sort By:
-
NAIC Proposal for Mortality under Pre-Need Life Insurance
NAIC Proposal for Mortality under Pre-Need Life Insurance Draft Pre-Need Model proposed by National ... policyholders, through secs. 7702 and 7702A. Life reserves;Life valuation;National Association of Insurance ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Alison L Reynolds
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
-
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 ...- 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
-
Guidance Released on COLI Best Practice Rules
brief overview of the rules for corporate owned life insurance in section 101j and then summarizes the ... notice. Death benefits;Internal Revenue Service=IRS;Life insurance;Premiums;Taxes=Taxation; 11587 9/1/2009 ...- Authors: Application Administrator, Bryan W Keene, Joel Winston Mann
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
-
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- ...- 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
-
T3: TAXING TIMES Tidbits
on: 1. tax deductability of surrender losses of life insurance contracts 2. the IRS questioning of the ... distribution in the context of reinsurance and 4. Life Company Net Operating Loss NOL Carryback. Internal ...- Authors: Application Administrator, Charles J Auer, Craig Pichette, Bryan W Keene, Peter Winslow, Janel C Frank, Gregory K Oyler, Michael Edward Bauer
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
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 ...- Authors: Application Administrator, Edward Robbins, Leslie Chapman, Brian King, Frederic Gelfond, Bryan W Keene, Peter Winslow
- Date: Feb 2007
- Publication Name: Taxing Times
-
Partial Exchange Guidance Keeps Improving
Nonforfeiture Law: Trouble Ahead for Traditional Life Insurance? By Benjamin J. Yahr and Christian ... to provide additional exceptions tied to certain life events (divorce, job loss, etc.). Pending the issuance ...- Authors: Application Administrator, Bryan W Keene
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
-
New IRS Letter Ruling Provides Guidance on Substantially Equal Periodic Payments from Immediate Variable Annuities
annually for the life or life expectancy of the taxpayer (or joint lives or joint life expectancies of ... the contract need only constitute SEPPs over life or life ex- pectancy. In addition, section 72(t) imposes ...- Authors: Application Administrator, Bryan W Keene, Alison L Reynolds
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Payout annuities
-
T3: Taxing Times Tidbits
Under such an arrange- ment, a certificate under a group insurance contract provides guaranteed minimum ... perti- nent to the certificate owner under the group contract, while PLR 201105005 was issued to an ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Biruta P Kelly
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Guaranteed living benefits; Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance