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The Perils of Reducing Death Benefits: Private Letter Ruling 201230009
as provided in regulations) do not exceed the mortality charges specified in the prevailing commissioners’ ... certain safe harbors for satisfying the reasonable mortality charge requirements of section 7702(c)(3)(B)(i) ...- Authors: John Adney, Craig R Springfield
- Date: Feb 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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IRS Issues Guidance on the Separate Account Dividends Received Deduction
issues variable annuity contracts under which certain charges are assessed, such as mortality and ex- pense ... employees, deferred annuities before the deferred annuity starting date, and amounts le on deposit. 7 ...- Authors: Samuel A Mitchell, John Adney
- Date: Jun 2016
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Enterprise Risk Management>Compliance; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
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In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis – We Know
In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and ... IRC provisions applicable to life insurance and annuity contracts. Annuities;Life insurance;Product d ...- Authors: John Adney
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Results-Oriented Solutions>Actionable recommendations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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They Go Bump in the Night: Life Insurance Policies and the Law of Material Change
Quote, Quote, Taxation Section S U P P L E m E N T T I m E S m a y 2 0 1 2 CONTINUED ON PAGE 3 ... prevailing Commissioners’ Standard Ordinary (“CSO”) mortality tables. While the effective dates for new tax ...- 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
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The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A
respectively, 18 and 14 years old, and section 7702’s predecessor defining flexible premium life insurance ... Tables governed product filings and “reasonable mortality” in the section 7702 and 7702A testing, and so ...- 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
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IRS Rules on New BOLI Arrangement
IRS Rules on New BOLI Arrangement This article discusses the ruling on the new BOLI arrangement ... the tax treatment of the arrangement: (1) the LLC’s taxation as a partnership as opposed to an investment ...- Authors: John Adney, Bryan W Keene
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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IRS Updates Post-Age-100 Guidance
(1) have mortality guarantees based on the 2001 Commissioners’ Standard Ordinary Mortality Tables (2001 ... rules to “life insurance contracts that have mortality guarantees based upon not only the 2001 CSO tables ...- Authors: John Adney
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Product development - Life Insurance
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IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules
supporting nonqualified variable life insur- ance and annuity contracts. The purpose of both the statute and ... government securities.” Variable life insurance and annuity contracts, of course, may be based on segregated ...- Authors: John Adney, Bryan W Keene
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting