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  • Taxing Times Tidbits
    Taxing Times Tidbits A discuss of notice and consent requirements for employer-owned life ... insurance policies and the IRS rules again on an annuity-LTC combination product. ;; Taxes=Taxation; Long-term ...

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    • Authors: Frederic Gelfond, Brian King
    • Date: Oct 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Long-term Care
  • IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO
    IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO The article addresses the safe harbor ... contracts satisfying the section 7702 reasonable mortality requirements PBR;Taxes;Life insurance ;Product ...

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    • 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
  • At Last — A Permanent MEC Correction Procedure
    January 2002 – Issue No. 52 P R O D U C T M A T T E R S J A N U A R Y 2 0 0 2 6 Introduction O n ... Miller continued on page 8 P R O D U C T M A T T E R S J A N U A R Y 2 0 0 2 7 The 150% Test: Contracts ...

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    • Authors: David Miller, Brian King
    • Date: Jan 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Product Matters!
    • Topics: Life Insurance>Non-forfeiture benefits
  • Private Rulings Regarding“Cash Surrender Value”Under Section 7702
    Skipper, Jr., Life & Health Insurance 46 (13th ed. 2000) (“Black & Skipper”). Another cited text defined ... surrender value as “[t]he amount of prefunded mortality charges that is available to a terminating policyowner ...

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    • Authors: Brian King, Craig R Springfield
    • Date: Sep 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy