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Taxing Times Tidbits
Taxing Times Tidbits A discuss of notice and consent requirements for employer-owned life ... combination product. ;; Taxes=Taxation; Long-term care=LTC; Internal Revenue Service=IRS 4294992959 10/26/2012 ...- 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
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The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A
limitations imposed and opportunities presented by the primary and alternate computational rules, considerations ... treatment of addi- tional term insurance covering the primary life insured under a contract. The mysteries ...- 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, May 2007, Volume 3, Issue No. 2
______________16 New Rules and Opportunities for Long-Term Care Insurance Combination Products Craig R. Springfield ... clarifications requested by industry were not recognized. Primary among these were the requests for flexibility for ...- 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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Product Tax Implications of the Adoption of the 2017 CSO
certain ter- ritories) representing 75 percent of direct written premium, the Valuation Manual is now scheduled ... environment (since this test does not impose any direct limitation on premiums). However, universal life ...- 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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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 ... be needed, too. Because the Act’s changes have a direct impact on 2021 sales, as well as the profitability ...- 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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Taxation for M&A and Reinsurance, Part 2: Product Considerations
companies (e.g., life insurance, annuities, long-term care insurance),[1] and also can vary based on the markets ... non-taxability of amounts paid under a qualified long-term care policy. In addition, the IRC sets forth requirements ...
- Authors: Jeffrey Stabach, Brian King, Philip Ferrari
- Date: Dec 2020
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements
History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements This article discusses ... require- ment; and 4. Term insurance on the primary insured that extends coverage to age 95 or later ...- Authors: Brian King
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Highlights from the Taxation Section’s 2012 Product Tax Seminar
affecting life insur- ance, annuities and long-term care (LTC) insurance products. Under the sponsorship ... taxation of life in- surance, annuities and long-term care products, with sessions addressing recent guidance ...- Authors: Brian King
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional development
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Taxing Times, December 2005, Volume 1, Issue No. 1
given the concerns described above, considerable care needs to be taken before relying on the FN 53 approach ... company tax topics. According to respondents, the primary reason for interest in the Taxation Section was ...- Authors: Christian J DesRochers, Barbara Gold, Edward Robbins, Brian King, Craig R Springfield, Amy Lewis, Kirk Van Brunt, Matthew M Haaf, Ernest C Achtien
- Date: Dec 2005
- Publication Name: Taxing Times
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From the Editor
From the Editor This editorial highlights the hot topics happening in the tax industry today. ... development of separate account DRD and health care. It will be important to understand any such guidance ...- Authors: Brian King
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy