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Life Beyond 100: Rev. Proc. 2010-28 Finalizes the “Age 100 Methodologies” Safe Harbor
calculating net single premiums and necessary premiums.17 Furthermore, to determine the guide- line level premium ... Rev. Proc. 2010-28, § 1. 16 Id., at § 3.02(a). 17 Id., at § 3.02(b). 18 Id., at § 3.02(c). 19 Id ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
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Taxing Times, May 2007, Volume 3, Issue No. 2
forward to May 2007 and the countdown is on, with only 17 months to go. As most of our readers are well aware ... funds’ as the term is used in the acts of Congress.”17 Treas. Reg. § 1.801-4(e)(5) would also appear to ...- 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
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What's New and Exciting in Insurance Product Taxation?
product tax seminar that's scheduled September 15—17 in Washington, D.C.. We're anticipating that we ... comprehensive. We have, I think, Revenue Ruling 91-17, which wrote down in great detail all of the varied ...- Authors: Application Administrator, Douglas N Hertz, Brian King
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy
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IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies”
receipt doctrine inap- plicable, and Nesbitt v. Comm’r.,17 concluding that the con- structive receipt doctrine ... to an insured’s age 115. 16 39 T.C. 1055 (1963). 17 43 T.C. 629 (1965). 18 It appears that, based ...- 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
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Taxing Times, May 2006, Volume 2, Issue No. 1
calculations are subject to review by IRS audi- tors. 17 Since life insurers, like other taxpayers, are required ... use statutory reserve amounts for tax purposes). 17 For example, the calculation of the section 415 limits ...- Authors: Application Administrator, Barbara Gold, William B Harman, Douglas N Hertz, Brian King, Kory Olsen, Bryan W Keene, Joseph F McKeever
- Date: May 2006
- Publication Name: Taxing Times
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Taxing Times, September 2005, Volume 1, Issue No. 2
Immediate Action David H. Phillips and Donald R. Saxon 17 New Proposed Regulations on “Attained Age” Under ... H. Phillips and Donald R. Saxon SEPTEMBER 2005 17 18continued For Example, as part of her initial ...- 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
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Taxing Times, May 2005, Volume 1, Issue No. 1
Taxing Times, May 2005, Volume 1, Issue No. 1 Full version of Taxing Times, May 2005, Volume 1, ... on QABs under IRC Sections 7702 and 7702A from pg. 17 18 4TAXING TIMES The well-known Canadian author ...- 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