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  • Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures
    Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures This article discusses ... diversification requirements applicable to variable annuity and life insurance contracts under section 817h ...

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    • Authors: Bryan W Keene, Joseph F McKeever
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Life Insurance; Public Policy
  • Surprising Investor Control Advice from IRS
    account as- sets it holds in support of variable annuity and life insurance contracts it issues. The IRS ... those authorities the CCA Memo states only that “[u]nder Rev. Rul. 81-225, assets held directly by a ...

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    • Authors: Bryan W Keene, Joseph F McKeever
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Life Insurance; Public Policy
  • T3: Taxing Times Tidbits
    Rev. Rul. 2011-1 requests comments on whether “annuity contracts and/or other tax-favored ac- counts held ... such as pooled separate accounts supporting annuity contracts that are treated as trusts under § 401(f) ...

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    • Authors: Daniel Stringham, Peter Winslow, Joseph F McKeever
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance