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  • New IRS Letter Ruling Provides Guidance on Substantially Equal Periodic Payments from Immediate Variable Annuities
    provides guidance on the treatment of variable annuity payments as “substantially equal periodic payments” ... purposes of the definition of “immediate annuity” under section 72(u)(4).1 The ruling is significant for ...

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    • Authors: Application Administrator, Bryan W Keene, Alison L Reynolds
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Payout annuities
  • 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 ...

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    • 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
  • The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life Insurance and Annuity Contracts
    The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life ... the Correction Procedures for Life Insurance and Annuity Contracts This article provides a short history ...

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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
  • Taxing Times, September 2005, Volume 1, Issue No. 2
    requiredminimum distributions (RMDs) from a deferred annuity contract for calendar years beginning after 2005 ... the regulations will fall on annuity issuers. In the case of an IRA annuity contract, the issuer of the ...

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    • Authors: Application Administrator, Edward Robbins, Steven C Chamberlin, Brian King, Kory Olsen, Mark E Griffin, Craig R Springfield, Donald Saxon, David H Phillips, Joseph F McKeever
    • Date: Sep 2005
    • Publication Name: Taxing Times
  • Taxing Times, May 2007, Volume 3, Issue No. 2
    and the prevail- ing commissioners’ standard mortality tables be made? And how should the contract-by- ... 432 (Part 2), 98th Cong., 2d Sess. 1414 (1984); S. Prt. No. 169 (Vol. I), 98th Cong., 2d Sess. 539-540 ...

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    • Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
    • Date: May 2007
    • Publication Name: Taxing Times
  • Taxing Times, May 2005, Volume 1, Issue No. 1
    Internal Revenue Service related to the appropriate mortality assumptions to be used in computing the defi- ... Standard Ordinary Table (1980 CSO) to the 2001 Commissioners’ Standard Ordinary Table (2001 CSO) in determining ...

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    • Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Edward Robbins, Brian King, Craig R Springfield, Tom Quinn, Susan Hotine, Peter Winslow, Joseph F McKeever
    • Date: May 2005
    • Publication Name: Taxing Times
  • IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies”
    IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies” A discussion of the proposed ... age 100. Internal Revenue Service=IRS;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 11596 ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield, Alison R Peak
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Actuarial Guideline: XLIII Statutory and Tax Issues
    Quote, Quote, Taxation Section S U P P L E M E N T T I M E S F E B R U A R Y 2 0 1 0 CONTINUED ON PAGE ... methods for variable annuities by the Variable Annuity Reserve Working Group. That group was formed by ...

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    • Authors: Application Administrator
    • Date: Feb 2010
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities
  • 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 ...

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    • 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
  • A Mystery Partially Unveiled: The IRS Rules on Section 7702A's Necessary Premium Test
    Partially Unveiled: The IRS Rules on Section 7702A's Necessary Premium Test The Internal Revenue Service ... material change status, avoiding the 7 pay test's reapplication on their account. Internal Revenue ...

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    • Authors: Application Administrator, Craig R Springfield
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
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