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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 ... requirements. Life reserves;Life valuation;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 11539 ...- 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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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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Administration of the "Material Change" Rules: Meeting the Challenge
are taxed under rules that generally apply to annuity contracts (i.e., income is distributed before ... not explicitly impose a statutory limit on the mortality or expense assumptions to be used in the determination ...- Authors: Christian J DesRochers, Brian King
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A
respectively, 18 and 14 years old, and section 7702’s predecessor defining flexible premium life insurance ... Tables governed product filings and “reasonable mortality” in the section 7702 and 7702A testing, and so ...- 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
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Taxing Times: The First Ten Years
insurance tax-related content with its members. T I M E S VOLUME 11 | ISSUE 2 | JUNE 2015 Taxation Section ... Timothy Branch, Sheryl Flum, Susan Hotine, Mark S. Smith, 34 Reporting the Costs and Benefits of ...- 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
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Tax Update
of the 2001 Commissioners’ Standard Ordinary Mortality Tables (the 2001 CSO Tables) in 2004 placed a ... Ruling 2009-14 presents three situations where a U.S. citizen purchases a life insurance contract and ...- Authors: Edward Robbins, Brian King
- Date: Nov 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Tax accounting