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  • The Perils of Reducing Death Benefits: Private Letter Ruling 201230009
    adjustment” for death benefit decreases under this rule.17 order not to disrupt sales of contracts. This ... | FROM PAGE 15 FEBRUARY 2013 TAXING TIMES | 17 however, since the application of the reasonable ...

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    • Authors: John Adney, Craig R Springfield
    • Date: Feb 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • In the Beginning ... How Are Nonqualified Annuities Taxed?
    discussed at length in prior TAXING TIMES articles.17 Exchanges, full and partial. Another beneficial ... case called Webber v. Commissioner, 144 T.C. No. 17 (2015), which describes how not to arrange one’s ...

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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
  • Proposed Guidance on the New Net Investment Income Tax on “Annuities”
    Frequently Asked Questions on section 1411 (“FAQs”).17 The FAQs address, among other topics, whether additional ... calculating “net gain” from dispositions of property. 17 See http://www.irs.gov/uac/Newsroom/Net-Invest ...

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    • Authors: Alison R Peak, John Adney
    • Date: May 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements
    Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements The article ... “clone” funds, i.e., JUNE 2017 TAXING TIMES | 17 nonetheless suggest a concern, at least by the taxpayers ...

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    • Authors: Bryan W Keene, John Adney
    • Date: Jun 2017
    • Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
    • Publication Name: Taxing Times
    • Topics: Annuities>Individual annuities; Annuities>Investment strategy - Annuities; Annuities>Policyholder behavior - Annuities; Annuities>Variable annuities; Public Policy
  • IRS Issues Guidance on the Separate Account Dividends Received Deduction
    IRS Issues Guidance on the Separate Account Dividends Received Deduction The article summarizes and ... been thwarted. ■ ENDNOTES 1 CCA 201603023 (July 17, 2015) (Released to the public on Jan. 15, 2016) ...

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    • 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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