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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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Product Tax Seminar and Optional Boot Camp Presentations
Presentations The Society of Actuaries are once again offering a seminar that investigates all aspects of life ... insurance, annuity and long term care product tax compliance. Developed by the Taxation Section, participants ...- Authors: John Adney, Rebecca Baxter, Art Dunlavy, Philip Ferrari, Robert A Fishbein, Sheryl Flum, John Glover, Mark Griffin, Lawrence Hersh, Kay Hossofsky, Samera Kadry, Bryan W Keene, Brian King, Eric Lanning, Kimberly W Lunn, Casey Malone, Kristin R Norberg, Mandana Parsazad, Alison R Peak, Daniel Phillips, Craig R Springfield, Jeffrey Stabach, Daniela Stoia
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance
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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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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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Guidance Released on COLI Best Practice Rules
overview of the rules for corporate owned life insurance in section 101j and then summarizes the guidance ... guidance contained in the IRS notice. Death benefits;Internal Revenue Service=IRS;Life insurance;Premiums;Taxes=Taxation; ...- Authors: Application Administrator, Bryan W Keene, Joel Winston Mann
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Congress Clarifies Treatment of Partial Annuitizations
Congress Clarifies Treatment of Partial Annuitizations Clarification of the tax treatment ... Clarifies Treatment of Partial Annuitizations Clarification of the tax treatment of non-qualified deferred ...- Authors: Bryan W Keene
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities
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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