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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 comments on a recent IRS Chief Counsel Advice that addressed how the proration formula works ...

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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
  • 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 Annuities Examines Notice 2016-39 on phased retirement payments from defined benefit ...

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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
  • In the Beginning ... How Are Nonqualified Annuities Taxed?
    In the Beginning ... How Are Nonqualified Annuities Taxed? Primer on the federal income taxation of nonqualified annuities Annuities;IRS;Taxation 6442468137 3/1/2016 12:00:00 AM ...

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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
  • IRS Approves Annuity Treatment for Term Certain Variable Payout
    IRS Approves Annuity Treatment for Term Certain Variable Payout The article discusses a recent IRS private letter ruling granting IRC section 72(b) exclusion ratio treatment for amounts received ...

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    • Authors: John Adney
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; 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 summarizes several recent private letter rulings from the IRS addressing the "investor ...

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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
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