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  • Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
    Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A The article discusses the impact of changes ... Section 7702 by the ConsolidatedAppropriations Act, 2021. The Consolidated Appropriations Act made changes ...

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    • 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
  • From the Editor
    From the Editor A look back on the 25th anniversary of the 1984 Tax Act DEFRA and newly proposed regulations ...

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    • Authors: Brian King
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A
    The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 ... 7702 and 7702A Overview of upcoming second edition of book. Tax accounting;Tax accounting Taxation;Life ...

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    • Authors: John Adney, Brian King, Craig R Springfield
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Session 065: Product Tax Hot Topics
    Product Tax Hot Topics The presenters will discuss recent developments related to the federal qualification ... qualification and taxation of life insurance and annuity contracts. Among other topics, there will be a focus on ...

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    • Authors: Craig R Springfield, Brian King, Ladelle Baar
    • Date: Jan 2020
    • Competency: External Forces & Industry Knowledge
    • Topics: Public Policy; Public Policy
  • Taxing Times: The First Ten Years
    Times: The First Ten Years May 2015 marked the inaugural issue of Taxing Times, the newsletter of the newly-formed ... newly-formed Taxation Section of the Society of Actuaries. In the spring of 2015, we recognize this milestone ...

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    • Authors: Brian King, Kristin R Norberg
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Taxation for M&A and Reinsurance, Part 2: Product Considerations
    Considerations The article focuses on the policyholder tax considerations specific to various types of contracts ... reinsurance transactions, buyers need to be aware of the product tax compliance (PTC) requirements and evaluate ...

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    • Authors: Jeffrey Stabach, Brian King, Philip Ferrari
    • Date: Dec 2020
    • Competency: Results-Oriented Solutions
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Product Tax Implications of the Adoption of the 2017 CSO
    Product Tax Implications of the Adoption of the 2017 CSO Provides information on Section 7702 mortality ... mortality requirements, the implications of the adoption of the 2017 CSO tables and the need for IRS guidance ...

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    • Authors: Brian King, John Adney, Craig R Springfield
    • Date: Oct 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • Titanic of Product Development: Avoiding the Iceberg
    Titanic of Product Development: Avoiding the Iceberg In this session 102OF of the 1998 New York Annual ... Annual Meeting the panel discusses the unique problems of product development in small insurance companies ...

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    • Authors: Kevin A Marti, Norse N Blazzard, Brian King
    • Date: Oct 1998
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities
  • IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies”
    IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies” A ... discussion of the proposed safe harbor with respect to calculations for contracts where the insured reaches ...

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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
  • Taxing Times, May 2007, Volume 3, Issue No. 2
    Taxing Times, May 2007, Volume 3, Issue No. 2 Full version of Taxing Times, May 2007, Volume ... Times, May 2007, Volume 3, Issue No. 2 Full version of Taxing Times, May 2007, Volume 3, Issue No. 2. 26420 ...

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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