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  • 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 ...

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    • 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
    — a Case Study; Annuity Risk Management; Agile or Fragile? Underwriting and Mortality at the Older Ages ... Abraham S. Gootzeit Product Matters! The newsletter of the Individual Life Insurance and Annuity Product ...

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    • 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!
  • Notice 2004-61: Guidance on Mortality under IRC Section 7702
    Notice 2004-61: Guidance on Mortality under IRC Section 7702 Guidance and interpretation ... Guidance on Mortality under IRC Section 7702 Guidance and interpretation regarding reasonable mortality charge ...

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    • Authors: Application Administrator, Craig R Springfield
    • Date: Mar 2005
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Product Matters!
    • Topics: Life Insurance; Public Policy
  • Notice 2004-61: Guidance on Mortality under IRC Section 7702
    Notice 2004-61: Guidance on Mortality under IRC Section 7702 Small Talk Newsletter, June 2005, Issue ... October 12, 2004, interpreting the reasonable mortality charge requirement applicable to life insurance ...

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    • Authors: Application Administrator, Craig R Springfield
    • Date: Jun 2005
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Small Talk
    • Topics: Life Insurance; Public Policy
  • Taxing Times, September 2005, Volume 1, Issue No. 2
    requiredminimum distributions (RMDs) from a deferred annuity contract for calendar years beginning after 2005 ... the regulations will fall on annuity issuers. In the case of an IRA annuity contract, the issuer of the ...

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    • 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 2007, Volume 3, Issue No. 2
    and the prevail- ing commissioners’ standard mortality tables be made? And how should the contract-by- ... 432 (Part 2), 98th Cong., 2d Sess. 1414 (1984); S. Prt. No. 169 (Vol. I), 98th Cong., 2d Sess. 539-540 ...

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    • 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
  • Taxing Times, May 2005, Volume 1, Issue No. 1
    Internal Revenue Service related to the appropriate mortality assumptions to be used in computing the defi- ... Standard Ordinary Table (1980 CSO) to the 2001 Commissioners’ Standard Ordinary Table (2001 CSO) in determining ...

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    • 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
  • IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies”
    IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies” A discussion of the proposed ... age 100. Internal Revenue Service=IRS;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 11596 ...

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    • 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
  • New Proposed Regulations on “AttainedAge” Under IRC Section 7702
    knowledge of, or an assumption as to, the age(s) of the insured(s) at that time. More particularly, §7702(e)(1)(B) ... rea- sonable mortality charge requirement: The ques- tion of joint equal age mortality. Interestingly ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield
    • Date: Sep 2005
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • A Mystery Partially Unveiled: The IRS Rules on Section 7702A's Necessary Premium Test
    Partially Unveiled: The IRS Rules on Section 7702A's Necessary Premium Test The Internal Revenue Service ... material change status, avoiding the 7 pay test's reapplication on their account. Internal Revenue ...

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    • Authors: Application Administrator, Craig R Springfield
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy