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The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A
limitations imposed and opportunities presented by the primary and alternate computational rules, considerations ... treatment of addi- tional term insurance covering the primary life insured under a contract. The mysteries ...- Authors: John Adney, Brian King, Craig R Springfield
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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They Go Bump in the Night: Life Insurance Policies and the Law of Material Change
seemingly Congress would have provided some more direct indication to this effect in the stat- ute or legislative ... section 264(f) transition rule is unclear, and care especially should be exercised in any case where ...- Authors: John Adney, Craig R Springfield
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Policyholder behavior - Life Insurance
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IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules
IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules This article ... control” was likely intended to mean no actual, direct control over the government MMF’s investment activity ...- Authors: John Adney, Bryan W Keene
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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The Perils of Reducing Death Benefits: Private Letter Ruling 201230009
coverage is being decreased. Instead, what they care about is whether they will be able to make a change ... section 7702B, which defines “qualified long-term care insurance contract,” provided that reductions in ...- Authors: John Adney, Craig R Springfield
- Date: Feb 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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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, ... benefit payments made under a quali- fied long-term care rider to an annuity contract have on the investment ...- 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