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  • IRS Issues Guidance on the Separate Account Dividends Received Deduction
    IRS Issues Guidance on the Separate Account Dividends Received Deduction The article summarizes and ... Advice that addressed how the proration formula works for purposes of the separate account dividends ...

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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
  • Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements
    Fund of Funds Arrangements The article summarizes several recent private letter rulings from the IRS ... IRS addressing the "investor control" doctrine in the context of funds of funds. Annuities;Asset ...

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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
  • Possible Opportunities for Product Design: the IRS Advises on a Notice That Does Not Apply to Non-Qualified Annuities
    Possible Opportunities for Product Design: the IRS Advises on a Notice That Does Not Apply to Non-Qualified ...

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    • Authors: John Adney, Mark E Griffin
    • Date: Oct 2016
    • Competency: Strategic Insight and Integration>Strategy development
    • Publication Name: Taxing Times
    • Topics: Annuities>Payout annuities
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