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NAIC Proposal for Mortality under Pre-Need Life Insurance
NAIC Proposal for Mortality under Pre-Need Life Insurance Draft Pre-Need Model proposed by National ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Alison L Reynolds
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Federal Tax Issues Under the 2001 CSO Mortality Tables
Under the 2001 CSO Mortality Tables Federal Tax Issues Under the 2001 CSO Mortality Tables Life reserves;Mortality ... reserves;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 9132 3/1/2003 12:00:00 AM ...- Authors: Application Administrator, John J Spina
- Date: Mar 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
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Federal Tax Issues Under the 2001 CSO Mortality Tables
Under the 2001 CSO Mortality Tables Federal Tax Issues Under the 2001 CSO Mortality Tables Internal Revenue ... Revenue Service=IRS;Life reserves;Mortality rates=Mortality tables=Death rates ; 10451 11/1/2002 12:00:00 ...- Authors: Application Administrator, John J Spina
- Date: Nov 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Product Matters!
- Topics: Financial Reporting & Accounting>Tax accounting
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New Proposed Regulations on “AttainedAge” Under IRC Section 7702
knowledge of, or an assumption as to, the age(s) of the insured(s) at that time. More particularly, §7702(e)(1)(B) ... rea- sonable mortality charge requirement: The ques- tion of joint equal age mortality. Interestingly ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Sep 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Insurance Taxation
Insurance Taxation This session at the SOA 1990 Annual Meeting looks at proposed and potential ... expenses;Cash value;Deferred annuities;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation;Deferred ...- Authors: Application Administrator, Donna Claire
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve ... implications are also discussed. Life reserves;Mortality rates=Mortality tables=Death rates ;Principles-based ...- Authors: Application Administrator, Joseph F McKeever
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
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Certain Inequities in the Life Insurance Company Income Tax of 1959
and health and group life insurance contracts. Table 1 provides in graphic form an illustration of the ... capital gains over net short- term capital losses. Table 2 illustrates the calculation of life insurance ...- Authors: James E Kilmer, Peter W Plumley, Application Administrator
- Date: Oct 1976
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
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T3: TAXING TIMES Tidbits
the premiums paid for that contract and any “mortality credits” applied to it pursuant to an experience ... all cost of insurance (“COI”) charges and net mortality and expense (“M&E”) charges previously imposed ...- Authors: Application Administrator, Charles J Auer, Craig Pichette, Bryan W Keene, Peter Winslow, Janel C Frank, Gregory K Oyler, Michael Edward Bauer
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Taxing Times - Tidbits
one-time electronic search of such poli- cies for U.S. indicia meeting the criteria outlined above. We ... Guidance Plan. 3 ers of life insurance and annuity contracts would be able to understand the tax ...- Authors: Frederic Gelfond, Peter Winslow, Lori J Jones, Application Administrator
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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T3: Taxing Times Tidbits
certificate owner: (1) the certificate is an “annuity contract” within the meaning of section 72;2 ... the previous PLRs: • Amounts received as an annuity. First, the IRS ruled that if the insurer becomes ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Biruta P Kelly
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Guaranteed living benefits; Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance