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Time to Say Goodbye to the 1980 CSO Mortality Table
Time to Say Goodbye to the 1980 CSO Mortality Table Discusses how companies must ensure that significant ... accommodate new requirements. Life reserves;Life valuation;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; ...- Authors: Brian King, Craig R Springfield
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance
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2001 CSO Mortality Table - The Time is Approaching
2001 CSO Mortality Table - The Time is Approaching This session from the 2003 Washington D.C. Spring ... development of the 2001 CSO Mortality Table, how the 2001 CSO affects term and whole life products, the tax issues ...- Authors: William Carroll, Abraham Gootzeit, Kenton L Scheiwe, Brian King
- Date: May 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Statutory accounting; Public Policy
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Product Tax Implications of the Adoption of the 2017 CSO
2017 CSO Provides information on Section 7702 mortality requirements, the implications of the adoption ... and the need for IRS guidance. taxation;life insurance;mortality;IRS 6442471316 10/1/2016 12:00:00 AM ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
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IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO
IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO The article addresses the ... satisfying the section 7702 reasonable mortality requirements PBR;Taxes;Life insurance ;Product administration;Product ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Enterprise Risk Management>Compliance; Life Insurance>Product development - Life Insurance; Public Policy
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What's New and Exciting in Insurance Product Taxation?
including corporate-owned life insurance [COLI] and business-owned life insurance [BOLI] issues, as ... Code Sections 7702 and 7702A, and the 2001 CSO Mortality Table. Discussion from participants is included ...- 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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The Life Insurance Product Tax Provisions of H.R. 1
The Life Insurance Product Tax Provisions of H.R. 1 The article summarizes the provisions of H.R. 1 ... qualification of life insurance contracts and the tax reporting of life settlements Taxation;Life insurance ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge; Leadership
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
7702 premium and cash value funding limitations for life insurance contracts By Craig Springfield, Brian ... requirements used in the federal tax limits for life insurance contracts so that they better reflect ...- 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
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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- ... Ordinary Table (2001 CSO) in determining whether mortality charges are reasonable as defined in Section 7702(c)(3)(B)(i) ...- 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
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Life Beyond 100: Rev. Proc. 2010-28 Finalizes the “Age 100 Methodologies” Safe Harbor
Life Beyond 100: Rev. Proc. 2010-28 Finalizes the “Age 100 Methodologies” Safe Harbor Discusses the ...- 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, September 2006, Volume 2, Issue No. 2
federal tax definition of “life insurance contract.” In these rulings, the life insurance contracts provided ... 14 Removal of Profit/Loss Separation Rule from Life/Nonlife Regulations Eliminates Tax Issue from Securitizing ...- Authors: Barbara Gold, Brian King, Craig R Springfield, Peter Winslow, Samuel A Mitchell, Lori J Jones, Gregory Stephenson
- Date: Sep 2006
- Publication Name: Taxing Times