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PLR 200906001 – A Conservative Taxpayer or a Very Subtle Message from the IRS?
addresses a Wellness Rider that an affiliated group of life insurance companies proposed to offer only on ... newly issued life insurance contracts. Internal Revenue Service=IRS;Mortality rates=Mortality tables=Death ...- Authors: Daniela Stoia, Joseph F McKeever
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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T3: Taxing Times Tidbits
T3: Taxing Times Tidbits Tidbits include discussions about: Policy loans in excess of cost ... expenses, LAE, for life insurance companies, and separate account investments in group trusts. 4294989094 ...- Authors: Daniel Stringham, Peter Winslow, Joseph F McKeever
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
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The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System This article discusses ... system with respect to federal income taxation of life insurance companies, particularly with respect to ...- Authors: Application Administrator, Joseph F McKeever
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
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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) ...- 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
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Applying Section 72(s) to Joint-Life GLWBs Covering Non-Spouses
Applying Section 72(s) to Joint-Life GLWBs Covering Non-Spouses The article discusses two IRS private ... 72(s) after death distribution requirements to joint-life GLWBs covering non-spouses. The article explores ...- Authors: Joseph F McKeever
- Date: May 2013
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional development
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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 ...- 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
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IRS Confirms Annuity Status of “Contingent Annuity Contracts”
IRS Confirms Annuity Status of “Contingent Annuity Contracts” A discussion of the three ... letter rulings addressing the tax treatment of group insurance contingent annuity contracts providing ...- Authors: Bryan W Keene, Joseph F McKeever
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Revenue Ruling 2005-6: Guidanceon QABs under IRS Sections 7702and 7702A
Revenue Ruling 2005-6: Guidanceon QABs under IRS Sections 7702and 7702A On January ... Internal Revenue Service the “Service” responded to a life insurance industry request for guidance on the treatment ...- Authors: Application Administrator, Craig R Springfield, Joseph F McKeever
- Date: May 2005
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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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
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Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures
requirements applicable to variable annuity and life insurance contracts under section 817h of the Internal ... Service=IRS;Taxes=Taxation;Variable annuities;Variable life; 11564 2/1/2009 12:00:00 AM ...- Authors: Bryan W Keene, Joseph F McKeever
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Life Insurance; Public Policy