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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
  • 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
  • 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
  • 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
  • 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
  • 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
  • In the Beginning...
    In the Beginning... Basic Qualification of Life Insurance Contracts under the Internal Revenue Code ...

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    • Authors: Brian King, John Adney, Craig R Springfield
    • Date: Oct 2015
    • Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: Taxing Times
    • Topics: Enterprise Risk Management>Compliance
  • Administration of the "Material Change" Rules: Meeting the Challenge
    Administration of the "Material Change" Rules: Meeting the Challenge This article is a companion ... companion to “They Go Bump in the Night: Life Insurance Policies and the Law of Material Change,” an article ...

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    • 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