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  • The IRS Rules on Section 7702 Issues Regarding a Guaranteed Distribution Rider
    The IRS Rules on Section 7702 Issues Regarding a Guaranteed Distribution Rider Discusses PLR 201046008, regarding addition of a rider to a variable life policy that provides a minimum annual ...

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    • Authors: Brian King
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life
  • Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts
    Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts Over the past few years, the Internal Revenue Service has issued two private letter rulings waiving the failure ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield
    • Date: Dec 2005
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life; Public Policy
  • 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 made to Internal Revenue Code Section 7702 by the ConsolidatedAppropriations Act, ...

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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