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  • PLR 200906001 – A Conservative Taxpayer or a Very Subtle Message from the IRS?
    of the insured of which the company is aware).”17 What is puzzling is what applicability the TAMRA ... under both sections 7702 and 7702A). 3 Oct. 17, 2008. A private letter ruling is issued to a particular ...

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    • Authors: Daniela Stoia, Joseph F McKeever
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures
    is limited to inadvertent diversification errors.17 In the authors’ experience, establishing inadvertence ... Id. at 41,652. 16 T.D. 9385, 2008-15 I.R.B. 735. 17 Treas. Reg. § 1.817-5(a)(2)(i) and Rev. Proc. 2008-41 ...

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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
  • IRS Confirms Annuity Status of “Contingent Annuity Contracts”
    of a deferred annuity is a function of state law,17 with the necessary implication that some states allow ... February 2010, at 14 (discussing PLR 200939018). 17 Appleman on Insurance § 182:05[B][7] and [8] ...

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    • Authors: Bryan W Keene, Joseph F McKeever
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Revenue Ruling 2005-6: Guidanceon QABs under IRS Sections 7702and 7702A
    Revenue Ruling 2005-6: Guidanceon QABs under IRS Sections 7702and 7702A On January 19, 2005, the Treasury Department and the Internal ... on QABs under IRC Sections 7702 and 7702A from pg. 17 18 4TAXING TIMES ...

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    • Authors: Application Administrator, Craig R Springfield, Joseph F McKeever
    • Date: May 2005
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
    calculations are subject to review by IRS audi- tors. 17 Since life insurers, like other taxpayers, are required ... use statutory reserve amounts for tax purposes). 17 For example, the calculation of the section 415 limits ...

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    • Authors: Application Administrator, Joseph F McKeever
    • Date: May 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
  • IRS Rules Longevity Contract is Annuity Under Section 72
    IRS Rules Longevity Contract is Annuity Under Section 72 In September 2009, the Internal Revenue ... qualified plan. FEBRUARY 2010 TAXING TIMES | 17 Joseph F. McKeever, III is a partner in the Washington ...

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    • Authors: Joseph F McKeever
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • How to Value an “Additional”Annuity BenefitWhatever That Is
    How to Value an “Additional”Annuity BenefitWhatever That Is This is an article about how to ... Immediate Action David H. Phillips and Donald R. Saxon 17 New Proposed Regulations on “Attained Age” Under ...

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    • Authors: Mark E Griffin, Joseph F McKeever
    • Date: Sep 2005
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Individual annuities; Public Policy
  • Taxing Times, May 2006, Volume 2, Issue No. 1
    calculations are subject to review by IRS audi- tors. 17 Since life insurers, like other taxpayers, are required ... use statutory reserve amounts for tax purposes). 17 For example, the calculation of the section 415 limits ...

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    • Authors: Application Administrator, Barbara Gold, William B Harman, Douglas N Hertz, Brian King, Kory Olsen, Bryan W Keene, Joseph F McKeever
    • Date: May 2006
    • Publication Name: Taxing Times
  • Taxing Times, September 2005, Volume 1, Issue No. 2
    Immediate Action David H. Phillips and Donald R. Saxon 17 New Proposed Regulations on “Attained Age” Under ... H. Phillips and Donald R. Saxon SEPTEMBER 2005 17 18continued For Example, as part of her initial ...

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    • Authors: Application Administrator, Edward Robbins, Steven C Chamberlin, Brian King, Kory Olsen, Mark E Griffin, Craig R Springfield, Donald Saxon, David H Phillips, Joseph F McKeever
    • Date: Sep 2005
    • Publication Name: Taxing Times
  • Taxing Times, May 2005, Volume 1, Issue No. 1
    Taxing Times, May 2005, Volume 1, Issue No. 1 Full version of Taxing Times, May 2005, Volume 1, ... on QABs under IRC Sections 7702 and 7702A from pg. 17 18 4TAXING TIMES The well-known Canadian author ...

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    • Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Edward Robbins, Brian King, Craig R Springfield, Tom Quinn, Susan Hotine, Peter Winslow, Joseph F McKeever
    • Date: May 2005
    • Publication Name: Taxing Times