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  • Taxing Times
    legislation, which is discussed later. Today, the primary interpretive questions involving Section 264(a) ... similar to those Congress had previously denied for direct premium payments. If the premiums themselves were ...

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    • Authors: Society of Actuaries
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
  • Investor Control: Will You Know It When You See It?
    investment. Thus, if a policyholder is able to direct the insur- ance company how to invest its premium ... stated that no one but the investment manager may direct investments and deny the policyholder any “right ...

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    • Authors: Ann Cammack, Frederic Gelfond
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • February 2020 issue of Taxing Times
    to comply with Form 1099-LS requirements if the direct owner of a policy does not provide sufficient ... pany’s perspective, it is worth noting that only a direct acquirer is required to furnish the RPS statement ...

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    • Authors: Society of Actuaries
    • Date: Feb 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
  • Taxing Times, October 2020
    Taxing Times, October 2020 Read the October 2020 issue of Taxing Times published by the ... definitions. • Guidance on combination annuity/long-term care (“LTC”) contracts and exchanges of annuities for ...

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    • Authors: Society of Actuaries
    • Date: Oct 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession