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The Demise of Sections 809 and 815
The Demise of Sections 809 and 815 Congress has acted in recent years to remove outdated provisions ... provisions governing the federal income taxation of life insurance companies from the Internal Revenue Code. In ...- Authors: William B Harman, Douglas N Hertz, Bryan W Keene
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI?
Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI? The article provides an introduction ... introduction to some of the key limitations that the Internal Revenue Code imposes on business uses of life insurance ...- Authors: Bryan W Keene, Mark Smith
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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New PLR Addresses Tail-Design LTC-Annuity Rider
Addresses Tail-Design LTC-Annuity Rider A discussion of tail-design LTC riders for annuities and how contract ... offset by reductions to the annuity contract. LTC benefits, and how they relate to the annuity contracts, ...- Authors: Bryan W Keene, Eric Lanning
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Long-term Care>Long-term care insurance
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IRS Rules on New BOLI Arrangement
discusses the ruling on the new BOLI arrangement and addresses three aspects of the tax treatment of the arrangement: ... arrangement: (1) the LLC’s taxation as a partnership as opposed to an investment company, (2) the deductibility ...- Authors: John Adney, Bryan W Keene
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Life Settlements: Congress Wades Into the Fray
Congress Wades Into the Fray Article examines a proposed amendment to the MAP-21 Act that would have changed ... changed a number of tax requirements regarding so-called life settlements. Life settlements; Internal ...- Authors: John Adney, Bryan W Keene
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Health & Disability; Life Insurance; Public Policy
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T3: Taxing Times Tidbits
benefits in qualified long-term care contracts, and reactivating the active financing exception for insurance ... insurance companies. Annuities;Long-term care insurance=LTCI;Taxes=Taxation; 19961 5/1/2011 12:00:00 ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Biruta P Kelly
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Guaranteed living benefits; Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance
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Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures
Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures This article discusses a new procedure ... procedure for correcting inadvertent failures to satisfy the diversification requirements applicable to variable ...- Authors: Bryan W Keene, Joseph F McKeever
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Life Insurance; Public Policy
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IRS Ruling Confirms Exchange of COLI on Former Employees Triggers Loss of Interest Deductions
IRS Ruling Confirms Exchange of COLI on Former Employees Triggers Loss of Interest Deductions Discusses ... Since ruling now applies to all taxpayers, not just the taxpayer in a prior private letter ruling, taxpayers ...- Authors: John Adney, Bryan W Keene
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Life Insurance
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T3: TAXING TIMES Tidbits
deductability of surrender losses of life insurance contracts 2. the IRS questioning of the immediate drop ... variable product valuations 3. the analysis of risk distribution in the context of reinsurance and 4. Life Company ...- Authors: Application Administrator, Charles J Auer, Craig Pichette, Bryan W Keene, Peter Winslow, Janel C Frank, Gregory K Oyler, Michael Edward Bauer
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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The Taxable Deferred Annuity with Guaranteed Lifetime Withdrawals
The Taxable Deferred Annuity with Guaranteed Lifetime Withdrawals The article summarizes PLRs 201515001 ... in which the IRS addressed the treatment of a non-qualified deferred annuity contract under the investor ...- Authors: Bryan W Keene
- Date: Oct 2015
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Taxing Times
- Topics: Annuities>Investment strategy - Annuities; Annuities>Variable annuities