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  • Session 065: Product Tax Hot Topics
    qualification and taxation of life insurance and annuity contracts. Among other topics, there will be a ... contrasting life insurance product qualification in the U.S. under IRC sections 7702 and 7702A versus qualification ...

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    • Authors: Craig R Springfield, Brian King, Ladelle Baar
    • Date: Jan 2020
    • Competency: External Forces & Industry Knowledge
    • Topics: Public Policy; Public Policy
  • Update on Federal Tax Issues Under the 2001 CSO Mortality Tables
    the 2001 CSO Mortality Tables Update on Federal Tax Issues Under the 2001 CSO Mortality Tables Internal ... Internal Revenue Service=IRS;Mortality rates=Mortality tables=Death rates ;National Association of Insurance ...

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    • Authors: Craig R Springfield
    • Date: Mar 2004
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Product Matters!
    • Topics: Life Insurance; Public Policy
  • The Basics of the Tax Treatment of Long-Term Care Insurance
    insurance (QLTCI) and combination contracts. HIPAA’s Tax Clarifications Before the enactment of the Health ... premiums are generally excludable from the employee’s income under section 106, and QLTCI benefits are generally ...

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    • Authors: Craig R Springfield, Alison R Peak, Prasanthi Goda
    • Date: Apr 2024
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Long-Term Care News
    • Topics: Long-term Care; Long-term Care>Long-term care insurance; Public Policy; Public Policy
  • Final Regulations Under Sections 101 and 6050Y
    respect to a con- tract is a gratuitous transfer to a U.S. person:9 • The preamble notes that the acquirer ... Reporting by Issuers (Forms 1099-SB, 1099-R, and 1042-S) There were also a number of clarifying changes made ...

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    • Authors: Craig R Springfield, Kristin R Norberg
    • Date: Feb 2020
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy