Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

1 - 2 of 2 results (0.59 seconds)
Sort By:
  • 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 ...

    View Description

    • 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
  • Taxing Times Volume 12 Issue 2
    must be “paid or accrued” during the taxable year.17 In two fairly recent cases, the IRS ar- gued that ... 1984 and Other Recent Tax Legislation, at 83–85. 17 Section 808(c). Compare this with the nonlife policyholder ...

    View Description

    • Authors: Society of Actuaries
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy; Public Policy