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Cross-Border Life Insurance: Differing Definitions in an Age of International Tax Reporting
premium limi- tation” based on its death benefit,17 and that benefit at any time is at least a statutory ... value accumulation test.” 16 IRC section 7702(e)(1). 17 IRC section 7702(a)(2)(A) and (c). 18 IRC section ...- Authors: John Adney, Philip Friedlan
- Date: May 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance
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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
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Life Settlements: Congress Wades Into the Fray
2009, however, this number dropped to $7.01 billion.17 According to a 2011 report, the U.S. life settlement ... curb STOlI). 16 See SEC RepoRt, supra note 6, at 3. 17 GAO RepoRt, supra note 8, at 8. 18 Fran matso lysiak ...- Authors: John Adney, Bryan W Keene
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Health & Disability; Life Insurance; Public Policy
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The Life Insurance Product Tax Provisions of H.R. 1
value of any consideration transferred in the sale.17 • The date of the sale. • The name of the “issuer” ... 15 Section 6050Y(a)(1). 16 Section 6050Y(a)(2). 17 Section 6050Y(d)(1). 18 Section 6050Y(a)(2)(B).- 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
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Product Tax Implications of the Adoption of the 2017 CSO
section 7702 and state nonforfeiture law requirements.17 Material Change Rules One aspect of the IRS’s safe ... reflected in calculations under sections 7702 and 7702A. 17 Taking into account the three year transition rule ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance