1 - 5 of 5 results (0.28 seconds)
Sort By:
  • Taxing Times, May 2006, Volume 2, Issue No. 1
    Taxing Times, May 2006, Volume 2, Issue No. 1 Full version of Taxing Times, May 2006, Volume 2, Issue No. 1. 26418 5/1/2006 12:00:00 AM ...

    View Description

    • Authors: Application Administrator, Barbara Gold, William B Harman, Douglas N Hertz, Brian King, Kory Olsen, Bryan W Keene, Joseph F McKeever
    • Date: May 2006
    • Publication Name: Taxing Times
  • Rev. Proc. 2006-13: Valuation ofDeferred Annuities in Roth IRAConversions
    Rev. Proc. 2006-13: Valuation ofDeferred Annuities in Roth IRAConversions Recent guidance in the form of Rev. Proc. 2006- 13 provides a general safe harbor for the fair market value of a ...

    View Description

    • Authors: Douglas N Hertz
    • Date: May 2006
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Annuities>Individual annuities; Pensions & Retirement; Public Policy
  • Taxing Times, May 2005, Volume 1, Issue No. 1
    Taxing Times, May 2005, Volume 1, Issue No. 1 Full version of Taxing Times, May 2005, Volume 1, Issue No. 1. 26415 5/1/2005 12:00:00 AM ...

    View Description

    • 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
  • Taxation of Distributions
    Taxation of Distributions The rules governing the tax treatment of distributions from life insurance or annuity contracts are complex. Worse, the relevant IRC section, section 72, seems at times ...

    View Description

    • Authors: Douglas N Hertz
    • Date: May 2005
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Annuities; Life Insurance
  • The Demise of Sections 809 and 815
    The Demise of Sections 809 and 815 Congress has acted in recent years to remove outdated provisions governing the federal income taxation of life insurance companies from the Internal Revenue ...

    View Description

    • Authors: William B Harman, Douglas N Hertz, Bryan W Keene
    • Date: May 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy