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  • Possible Opportunities for Product Design: the IRS Advises on a Notice That Does Not Apply to Non-Qualified Annuities
    to develop income options under non-qualified annuity contracts that provide flexibility for contract ... denying them treatment as “amounts received as an annuity” under section 72. Simultane- ously, the IRS and ...

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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
  • 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 ...

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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
    that the owner of a variable life insurance or annuity contract who controls the selection and disposition ... (Oct. 10, 2014). 5 Skidmore v. Swi & Co., 323 U.S. 134, 140 (1944). 6 Sept. 14, 2016. 7 Oct. 27, ...

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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