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  • IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO
    – Safe Harbor Guidance for 2017 CSO The article addresses the safe harbor guidance provided in Notice ... Notice 2016-63 for 2017 CSO contracts satisfying the section 7702 reasonable mortality requirements PBR;Taxes;Life ...

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    • Authors: Brian King, John Adney, Craig R Springfield
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Enterprise Risk Management>Compliance; Life Insurance>Product development - Life Insurance; Public Policy
  • IRS Rules on New BOLI Arrangement
    discusses the ruling on the new BOLI arrangement and addresses three aspects of the tax treatment of the arrangement: ... arrangement: (1) the LLC’s taxation as a partnership as opposed to an investment company, (2) the deductibility ...

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    • 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
  • IRS Updates Post-Age-100 Guidance
    IRS Updates Post-Age-100 Guidance The articles describes Revenue Procedure 2018-20, providing historical ... historical background as well as discussing the content of the new procedure. tax accounting;Product development;Life ...

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    • 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
  • 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 Tax Basis ... Basis – We Know Basic discussion of premiums paid, investment in the contract, and basis as used in IRC ...

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    • 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
  • In the Beginning ... How Are Nonqualified Annuities Taxed?
    In the Beginning ... How Are Nonqualified Annuities Taxed? Primer on the federal income taxation of nonqualified ...

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    • Authors: John Adney
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Annuities; Public Policy