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  • Updated Life Expectancy and Distribution Period Tables: Final Regulations Issued for Determining Required Minimum Distributions
    Updated Life Expectancy and Distribution Period Tables: Final Regulations Issued for Determining ... 72472 (Nov. 12, 2020) [2] 67 Fed. Reg. 18988 (Apr. 17, 2002) [3] 83 Fed. Reg. 45321 (Sept. 6, 2018) [4] ...

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    • Authors: Yaohua Zhou
    • Date: Jul 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Public Policy
  • Then and Now
    Then and Now The author uses a reprint of an article from the very first edition of the “News ... jurisdictions, we need to concern ourselves with IFRS, Solvency II, ORSA, PBR, and a host of other issues ...

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    • Authors: Paula Hodges
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Public Policy
  • 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
  • Guidance Released on COLI Best Practice Rules
    4) is issued or “materially changed” after Aug. 17, 2006. An applicable policyholder is a person who ... rules apply only to contracts “issued” after Aug. 17, 2006, and because the notice and con- sent requirements ...

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    • Authors: Application Administrator, Bryan W Keene, Joel Winston Mann
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • The Lingering Effects of the 2009 RMD Waiver
    year following the year of the participant’s death.17 Q&A-3 of Notice 2009-82 clarifies that if the participant ... Treas. Reg. section 1.401(a)(9)-3, Q&A-4(c). 17 See Q&A-17(c)(2) of Notice 2007-7, 2007-1 C.B. 395. 18 ...

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    • Authors: Mark E Griffin, Joel Winston Mann
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Pensions & Retirement; Public Policy
  • From the Chair- Forward to 2017!
    From the Chair- Forward to 2017! The Chairperson of the Taxation Section shares the section ... as we met for our first council call of the 2016–17 term, I asked the team (council and friends, especially ...

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    • Authors: Donald Walker
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance
    TIMES FEBrUarY 2012 FEBrUarY 2012 TAXING TIMES | 17 CONTINUED ON PAGE 18 ThE INTEraCTION OF sECTION ... TIMES FEBrUarY 2012 FEBrUarY 2012 TAXING TIMES | 17 CONTINUED ON PAGE 18 ThE INTEraCTION OF sECTION ...

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    • Authors: Christian J DesRochers, Benjamin J. Yahr
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Uncertainty Remains in Tax Reserve Assumptions for Guaranteed Renewable and Noncancellable Health Insurance
    Rules on American Financial By Richard N. Bush 17 Tapping a New Revenue Source— Congress Expands the ... change in method of accounting otherwise would occur.17 Usually, changes in assumptions in life insurance ...

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    • Authors: Edward Robbins, Peter Winslow
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Health & Disability; Public Policy
  • Determining the Value of a LifeInsurance Contract: RevenueProcedure 2005-25
    Determining ... Positions Matthew M. Haaf and Ernest C. Achtien 17 Experience Rating, Helvering vs. Le Gierse, and ... 1989-1 C.B. 622, Question 10. 13 REG-126967-03, 2/17/04. 14 I.R.B. 2004-10. 446continued ...

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    • Authors: Christian J DesRochers
    • Date: Dec 2005
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • IRS Provides Relief for Late Rollovers with New Self-Certificate
    rollovers. With the publication of Rev. Proc. 2016-17, however, the IRS showed its intent was not to cre- ... the mental condition or incapacity of the taxpayer,17 or the erroneous advice of a financial advisor not ...

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    • Authors: Michael Byro
    • Date: Feb 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Public Policy
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