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  • Taxing Times: The First Ten Years
    Taxing Times: The First Ten Years May 2015 marked the inaugural issue of Taxing Times, the ... in International Financial Reporting Standards (IFRS) on accounting for insurance contracts, the definition ...

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    • Authors: Brian King, Kristin R Norberg
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
    contracts entered into on and after June 21, 1988.[17] Why the Floor Interest Rates Needed to be Changed ... mortality charge rule of section 7702(c)(3)(B)(i). [17] See § 5012(e)(1) of the Technical and Miscellaneous ...

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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
  • What’s on the Shelf? A Proposal to Tax the Inside Buildup
    | FROM PAGE 15 SEPTEMBER 2009 TAXING TIMES | 17 modified endowment contract (MEC) legislation (section ... be a target. 3 WHAT’S ON THE SHELF? … | FROM PAGE 17 END NOTES 1 The author would like to thank John ...

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    • Authors: Brian King
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Earnings Rates Under Rev. Procs. 2008-39 and 2008-40
    Earnings Rates Under Rev. Procs. 2008-39 and 2008-40 This article is a general discussion ... by the terms of the contract. 2 See Rev. Rul. 91-17, 1991-1 C.B. 190, wherein the Service discussed various ...

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    • Authors: Brian King
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • Product Tax Seminar and Optional Boot Camp Presentations
     business, or financial relationship with the insured. 17 Life Settlement Reporting (cont.) • Issuer re ... general reporting requirement for IRAs 14 Rev. Rul. 2018‐17 • Facts • Individual is a U.S. person and has a ...

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    • Authors: John Adney, Rebecca Baxter, Art Dunlavy, Philip Ferrari, Robert A Fishbein, Sheryl Flum, John Glover, Mark Griffin, Lawrence Hersh, Kay Hossofsky, Samera Kadry, Bryan W Keene, Brian King, Eric Lanning, Kimberly W Lunn, Casey Malone, Kristin R Norberg, Mandana Parsazad, Alison R Peak, Daniel Phillips, Craig R Springfield, Jeffrey Stabach, Daniela Stoia
    • Date: Sep 2018
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Topics: Annuities; Financial Reporting & Accounting; Life Insurance
  • Tax Update
    Tax Update ... Issue 33 November 2009 | small talk | 17 Continued on page 18 Tax Update T he adoption ... Task Force. ” Tax Update | Continued from page 17 of the net level premiums would increase through ...

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    • Authors: Edward Robbins, Brian King
    • Date: Nov 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Tax accounting
  • 2001 CSO Mortality Table - The Time is Approaching
    margin. What does this mean to premium levels? Chart 17 shows that. It's for the 20-year term. How much ... 2001 CSO Mortality Table—The Time is Approaching 17 another 26 or 20 that aren't prevailing, and ...

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    • Authors: William Carroll, Abraham Gootzeit, Kenton L Scheiwe, Brian King
    • Date: May 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Statutory accounting; Public Policy
  • Taxing Times Tidbits
    Taxing Times Tidbits A discuss of notice and consent requirements for employer-owned ... employer-owned life insurance contracts issued after August 17, 2006. Section 101(j) provides that the exclusion ...

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    • Authors: Frederic Gelfond, Brian King
    • Date: Oct 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Long-term Care
  • Life Beyond 100: Rev. Proc. 2010-28 Finalizes the “Age 100 Methodologies” Safe Harbor
    calculating net single premiums and necessary premiums.17 Furthermore, to determine the guide- line level premium ... Rev. Proc. 2010-28, § 1. 16 Id., at § 3.02(a). 17 Id., at § 3.02(b). 18 Id., at § 3.02(c). 19 Id ...

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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
  • The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A
    The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code ... the mean- ing of IRC § 7702A(a). 4 Rev. Rul. 91-17, 1990-1 C.B. 190; IRC §§ 101(f)(3)(H) and 7702(f)(8) ...

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    • Authors: John Adney, Brian King, Craig R Springfield
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
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