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  • T3: Taxing Times Tidbits
    annuities, wellness benefits in qualified long-term care contracts, and reactivating the active financing ... exception for insurance companies. Annuities;Long-term care insurance=LTCI;Taxes=Taxation; 19961 5/1/2011 ...

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    • 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
  • New PLR Addresses Tail-Design LTC-Annuity Rider
    New PLR Addresses Tail-Design LTC-Annuity Rider A discussion of tail-design LTC riders for annuities ... are also discussed. Annuities;Long-term care=LTC;Long-term care insurance=LTCI;Taxes=Taxation; 19970 ...

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    • 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
  • 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
  • Congress Clarifies Treatment of Partial Annuitizations
    annuity option under that contract—a so-called “direct” partial annuitization. Alternatively, a por- tion ... Department noted that current law does not address direct partial annuitizations, whereas it does allow indirect ...

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    • Authors: Bryan W Keene
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities
  • 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
  • IRS Releases New Ruling on BOLI Partnership
    individual partners, each of whom is deemed to own a direct undivided interest in partnership assets and operations ... such that the partners are not deemed to have a direct interest in partnership assets or operations, ...

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    • Authors: Bryan W Keene, John Adney
    • Date: May 2013
    • Competency: Professional Values
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • IRS Rules Lifecycle Funds Comply with Investor Control Doctrine
    IRS Rules Lifecycle Funds Comply with Investor Control Doctrine Discusses PLR 201105012, ... discretion, and that a variable contract holder cannot direct a Lifecycle Insurance Fund’s investment in any ...

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    • Authors: Bryan W Keene
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge
    • Topics: Annuities>Variable annuities; Life Insurance
  • Additional IRS Rulings on Contingent Deferred Annuities
    Additional IRS Rulings on Contingent Deferred Annuities Discusses earlier IRS rulings on Contingent ... using a formula based on which the insurer may direct the Sponsor to reallocate account assets to or ...

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    • Authors: John Adney, Bryan W Keene
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge
    • Topics: Annuities
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