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In the Beginning... A Column Devoted to Tax Basics
first-time homebuyers or higher education expenses.[17] REQUIRED MINIMUM DISTRIBUTION RULES Both employer-based ... resource for learning the basics of IRA contributions. [17] I.R.C. § 72(t)(2)(E), (F). [18] There is a technical ...- Authors: Michael L Hadley
- Date: Oct 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Plan design; Public Policy; Public Policy; Pensions & Retirement>Pension risk transfer
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Proposed Regulations on Reporting Requirements for Transfers for Value of Life Insurance Contracts
other intermediaries, in addition to the seller.17 The acquirer is required to file a separate information ... owner’s favor.57 OCTOBER 2019 TAXING TIMES | 17 • A transfer between corporations in the same affiliated ...- Authors: Society of Actuaries
- Date: Nov 2019
- Competency: Communication; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI?
payment of a substantial number of future premiums.17 This definition presents interpretative questions ... applies to life insurance contracts issued after Aug. 17, 2006, except for a contract issued after that date ...- Authors: Bryan W Keene, Mark Smith
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Final Regulations Under Sections 101 and 6050Y
responsible for administering the life insurance contract.17 Thus, indem- nity reinsurers that do not administer ... to apply only to FEBRUARY 2020 TAXING TIMES | 17 contracts issued on or before Dec. 31, 1984. Presumably ...- Authors: Craig R Springfield, Kristin R Norberg
- Date: Feb 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts
income tax purposes before and after the “transfer.”17 As a result, Grantor does not treat the transfer ... 6110(k)(3). 15 H.R. Rep. No. 99-426, at 971. 16 Ibid. 17 See, e.g., Rev. Rul. 2007-13, 2007-1 C.B. 684 (concluding ...- Authors: Eric Lanning, Bryan W Keene
- Date: Nov 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Individual annuities; Annuities>Marketing and distribution - Annuities; Annuities>Payout annuities; Public Policy; Annuities>Deferred annuities