1 - 6 of 6 results (0.56 seconds)
Sort By:
  • 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 ...

    View Description

    • 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
  • 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 ...

    View Description

    • 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
  • T3: Taxing Times Tidbits
    T3: Taxing Times Tidbits Articles on IRS private letter rulings on combination products, IRS treatment ... insurance;Internal Revenue Service=IRS;Long-term care insurance=LTCI;Taxes=Taxation; 11588 9/1/2009 ...

    View Description

    • Authors: Mark E Griffin, Craig R Springfield, Daniela Stoia, Biruta P Kelly
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Life Insurance; Public Policy; Reinsurance
  • Product Tax Implications of the Adoption of the 2017 CSO
    certain ter- ritories) representing 75 percent of direct written premium, the Valuation Manual is now scheduled ... environment (since this test does not impose any direct limitation on premiums). However, universal life ...

    View Description

    • Authors: Brian King, John Adney, Craig R Springfield
    • Date: Oct 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • Notice 2004-61: Guidance on Mortality under IRC Section 7702
    Notice 2004-61: Guidance on Mortality under IRC Section 7702 Guidance and interpretation regarding ... made. However, Notice 2004-61 does not contain any direct statements identifying what such modifications ...

    View Description

    • Authors: Application Administrator, Craig R Springfield
    • Date: Mar 2005
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Product Matters!
    • Topics: Life Insurance; Public Policy
  • The Life Insurance Product Tax Provisions of H.R. 1
    The Life Insurance Product Tax Provisions of H.R. 1 The article summarizes the provisions ... 12 The reportable acquisition, moreover, may be direct or indirect; the latter is described in the statute ...

    View Description

    • Authors: Brian King, John Adney, Craig R Springfield
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge; Leadership
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy