1
-
9
of
9
results (0.77 seconds)
Sort By:
-
On Grandfathers and Adjustments: New IRS Chief Counsel Advice Memo Blurs Lines
Chief Counsel Advice Memorandum 200805022 (Aug. 17, 2007) (the “CCA”), the Service essentially concludes ... “materially changed” on or after a certain date.17 The Service acknowledged that the TAMRA conference ...- Authors: Application Administrator, Craig R Springfield
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
-
Life Beyond 100: Rev. Proc. 2010-28 Finalizes the “Age 100 Methodologies” Safe Harbor
calculating net single premiums and necessary premiums.17 Furthermore, to determine the guide- line level premium ... Rev. Proc. 2010-28, § 1. 16 Id., at § 3.02(a). 17 Id., at § 3.02(b). 18 Id., at § 3.02(c). 19 Id ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
-
Taxing Times, May 2007, Volume 3, Issue No. 2
forward to May 2007 and the countdown is on, with only 17 months to go. As most of our readers are well aware ... funds’ as the term is used in the acts of Congress.”17 Treas. Reg. § 1.801-4(e)(5) would also appear to ...- Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
- Date: May 2007
- Publication Name: Taxing Times
-
IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies”
receipt doctrine inap- plicable, and Nesbitt v. Comm’r.,17 concluding that the con- structive receipt doctrine ... to an insured’s age 115. 16 39 T.C. 1055 (1963). 17 43 T.C. 629 (1965). 18 It appears that, based ...- Authors: Application Administrator, Brian King, Craig R Springfield, Alison R Peak
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
-
Revenue Ruling 2005-6: Guidanceon QABs under IRS Sections 7702and 7702A
Revenue Ruling 2005-6: Guidanceon QABs under IRS Sections 7702and 7702A On January 19, 2005, the Treasury Department and the Internal ... on QABs under IRC Sections 7702 and 7702A from pg. 17 18 4TAXING TIMES ...- Authors: Application Administrator, Craig R Springfield, Joseph F McKeever
- Date: May 2005
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
-
NAIC Proposal for Mortality under Pre-Need Life Insurance
NAIC Proposal for Mortality under Pre-Need Life Insurance Draft Pre-Need Model proposed by National Association ... : NAIC Proposal for Mortality … from pg. 17 18 4TAXING TIMES MAY 2008 319 dinary whole ...- Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Alison L Reynolds
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
-
Product Matters! March 2005, Issue No. 61
Conservative 20 bps 11 bps Moderate Conservative 20 bps 17 bps Moderate 20 bps 20 bps Moderate Aggressive 20 ... Michael S. Taht March 2005 • Product Matters! 17 Capital Markets Arbitrage The capital markets’ ...- Authors: Application Administrator, Abraham Gootzeit, Larry M Gorski, David E Neve, Michael Taht, Craig R Springfield, Feng Sun, Matthew Wininger
- Date: Mar 2005
- Publication Name: Product Matters!
-
Taxing Times, September 2005, Volume 1, Issue No. 2
Immediate Action David H. Phillips and Donald R. Saxon 17 New Proposed Regulations on “Attained Age” Under ... H. Phillips and Donald R. Saxon SEPTEMBER 2005 17 18continued For Example, as part of her initial ...- Authors: Application Administrator, Edward Robbins, Steven C Chamberlin, Brian King, Kory Olsen, Mark E Griffin, Craig R Springfield, Donald Saxon, David H Phillips, Joseph F McKeever
- Date: Sep 2005
- Publication Name: Taxing Times
-
Taxing Times, May 2005, Volume 1, Issue No. 1
Taxing Times, May 2005, Volume 1, Issue No. 1 Full version of Taxing Times, May 2005, Volume 1, ... on QABs under IRC Sections 7702 and 7702A from pg. 17 18 4TAXING TIMES The well-known Canadian author ...- Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Edward Robbins, Brian King, Craig R Springfield, Tom Quinn, Susan Hotine, Peter Winslow, Joseph F McKeever
- Date: May 2005
- Publication Name: Taxing Times