1
-
6
of
6
results (0.5 seconds)
Sort By:
-
Planning Ahead: Revenue Procedure Could Help Separate Accounts Comply with Section 817(h) When Investing in a New Type of Mortgage-Backed Securities
under that contract. FEBRUARY 2019 TAXING TIMES | 17 DETAIL ON THE NEW GUIDANCE Let’s look further at ... deemed to be issued by Fannie Mae and Freddie Mac;17 this ratio continues to apply thereafter to all ...- Authors: John Adney, Bryan W Keene
- Date: Mar 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Finance & Investments; Pensions & Retirement
-
IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules
12. See also Webber v. Commissioner, 144 T.C. No. 17 (June 30, 2015); Christoff ersen v. United States ... 468. See also Webber v. Commissioner, 144 T.C. No. 17 (June 30, 2015). 8 “Insurance-dedicated” means that ...- Authors: John Adney, Bryan W Keene
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
IRS Rules on New BOLI Arrangement
generally applies to contracts issued after Aug. 17, 2006, subject to certain transition rules. Under ... does not apply to: a contract issued after [Aug. 17, 2006] pursuant to an ex- change described in section ...- Authors: John Adney, Bryan W Keene
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
-
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 ...- 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
-
Life Settlements: Congress Wades Into the Fray
2009, however, this number dropped to $7.01 billion.17 According to a 2011 report, the U.S. life settlement ... curb STOlI). 16 See SEC RepoRt, supra note 6, at 3. 17 GAO RepoRt, supra note 8, at 8. 18 Fran matso lysiak ...- Authors: John Adney, Bryan W Keene
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Health & Disability; Life Insurance; Public Policy
-
Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements
Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements The article ... “clone” funds, i.e., JUNE 2017 TAXING TIMES | 17 nonetheless suggest a concern, at least by the taxpayers ...- Authors: Bryan W Keene, John Adney
- Date: Jun 2017
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Annuities>Investment strategy - Annuities; Annuities>Policyholder behavior - Annuities; Annuities>Variable annuities; Public Policy