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  • The Perils of Reducing Death Benefits: Private Letter Ruling 201230009
    adjustment” for death benefit decreases under this rule.17 order not to disrupt sales of contracts. This ... | FROM PAGE 15 FEBRUARY 2013 TAXING TIMES | 17 however, since the application of the reasonable ...

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    • Authors: John Adney, Craig R Springfield
    • Date: Feb 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A
    The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code ... the mean- ing of IRC § 7702A(a). 4 Rev. Rul. 91-17, 1990-1 C.B. 190; IRC §§ 101(f)(3)(H) and 7702(f)(8) ...

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    • Authors: John Adney, Brian King, Craig R Springfield
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • 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 ...

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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
  • They Go Bump in the Night: Life Insurance Policies and the Law of Material Change
    that the policy becomes subject to section 7702A.17 Fifth, a change to a policy already subject to section ... frOm PaGE 15 may 2012 TAXING TIMES SUPPLEMENT | 17 strued to apply for all purposes, this could affect ...

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    • Authors: John Adney, Craig R Springfield
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Effective decision-making
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Policyholder behavior - Life Insurance