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  • IRS Issues Guidance and Seeks Comments on LTC Insurance Product Issues
    IRS Issues Guidance and Seeks Comments on LTC Insurance Product Issues On ... issues related to Long Term Care products, combination products and long term care riders to annuities. Annuities;Internal ...

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    • Authors: Craig R Springfield, Bryan W Keene
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Long-term Care>Long-term care insurance; Public Policy
  • IRS Confirms Annuity Status of “Contingent Annuity Contracts”
    the Service that: 1) the Company will not have direct or indirect control over investment decisions ... traditionally provide. The rulings address the primary tax issues raised by this new product innovation ...

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    • Authors: Bryan W Keene, Joseph F McKeever
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Surprising Investor Control Advice from IRS
    Rev. Rul. 77-85 the policyholder’s ability to direct the SAA to sell, purchase, and exchange investments ... investor control arose because the policyholder could direct which publicly available assets the SAA would ...

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    • Authors: Bryan W Keene, Joseph F McKeever
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Life Insurance; Public Policy
  • Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements
    the contract owner may be indirect as well as direct. For example, the ability to allocate policy values ... the Portfolio and the inability of an owner to direct investment in a particular asset or to recommend ...

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    • Authors: Bryan W Keene, John Adney
    • Date: Jun 2017
    • Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
    • Publication Name: Taxing Times
    • Topics: Annuities>Individual annuities; Annuities>Investment strategy - Annuities; Annuities>Policyholder behavior - Annuities; Annuities>Variable annuities; Public Policy
  • Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures
    Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures This article discusses a ... Treasury security is defined as “a security the direct obligor of which is the United States Treasury ...

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    • 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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