1
-
5
of
5
results (0.44 seconds)
Sort By:
-
New Closing Agreement Procedure for Failed Life Insurance Contracts—Rev. Proc. 2008-40
Prior closing agreement procedures. In Rev. Rul. 91-17, the Service announced that for a limited period ... are similar to those set forth in Rev. Rul. 91-17, although a number of changes have been instituted ...- Authors: Craig R Springfield, Daniela Stoia
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance
-
PLR 200906001 – A Conservative Taxpayer or a Very Subtle Message from the IRS?
of the insured of which the company is aware).”17 What is puzzling is what applicability the TAMRA ... under both sections 7702 and 7702A). 3 Oct. 17, 2008. A private letter ruling is issued to a particular ...- Authors: Daniela Stoia, Joseph F McKeever
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
-
T3: Taxing Times Tidbits
See, e.g., PLR 200339015 (June 17, 2003) and PLR 200339016 (June 17, 2003), both involving critical ... 2 2008-29 I.R.B. 160, amplifying Rev. Rul. 91-17, 1991-1 C.B. 190. Rev. Proc. 2008-42 provides the ...- 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 Seminar and Optional Boot Camp Presentations
business, or financial relationship with the insured. 17 Life Settlement Reporting (cont.) • Issuer re ... general reporting requirement for IRAs 14 Rev. Rul. 2018‐17 • Facts • Individual is a U.S. person and has a ...- Authors: John Adney, Rebecca Baxter, Art Dunlavy, Philip Ferrari, Robert A Fishbein, Sheryl Flum, John Glover, Mark Griffin, Lawrence Hersh, Kay Hossofsky, Samera Kadry, Bryan W Keene, Brian King, Eric Lanning, Kimberly W Lunn, Casey Malone, Kristin R Norberg, Mandana Parsazad, Alison R Peak, Daniel Phillips, Craig R Springfield, Jeffrey Stabach, Daniela Stoia
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance
-
Rev. Proc. 2008-39—Correction of Inadvertent MECs: Is the Third Time the Charm?
fail the 7-pay test inadvertently in the future.17 For example, if the cause of the error that resulted ... Requirements : Rev. Proc. 2008-39 … from pg. 17 18 4TAXING TIMES consists of items of information ...- Authors: Craig R Springfield, Daniela Stoia
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance