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  • The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life Insurance and Annuity Contracts
    whole.” After the issuance of Revenue Ruling 91-17, the Service saw an increase in waiver ruling requests ... correction programs announced in Revenue Ruling 91-17 and Revenue Procedure 92-25, analogized to ...

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    • Authors: Application Administrator, Walter Welsh, Alison R Peak
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities; Life Insurance; Public Policy
  • Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures
    is limited to inadvertent diversification errors.17 In the authors’ experience, establishing inadvertence ... Id. at 41,652. 16 T.D. 9385, 2008-15 I.R.B. 735. 17 Treas. Reg. § 1.817-5(a)(2)(i) and Rev. Proc. 2008-41 ...

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    • 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
  • Revenue Ruling 2005-6: Guidanceon QABs under IRS Sections 7702and 7702A
    Revenue Ruling 2005-6: Guidanceon QABs under IRS Sections 7702and 7702A On January 19, 2005, the Treasury Department and the Internal ... on QABs under IRC Sections 7702 and 7702A from pg. 17 18 4TAXING TIMES ...

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    • 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