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Revenue Procedure 2008-24 and Partial Annuity Exchanges: Where Are We?
Revenue Procedure 2008-24 and Partial Annuity Exchanges: Where Are We? Provides in-depth discussion ... 2008-24, including tax background of partial annuity exchanges. Then discusses partial annuitizations ...- Authors: Kirk Van Brunt
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Individual annuities
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Experience Rating, Helvering vs. LeGierse, and COLI/BOLI Arrangements
December 2005 – Volume 1, No. 3 1 312 U.S. 531 (1941). 2 312 U.S. at 539-40. In Le Gierse, an insurance ... simultaneously issued a single premium, immediate life annuity contract and single premium life insurance policy ...- Authors: Kirk Van Brunt
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Taxing Times, December 2005, Volume 1, Issue No. 1
great void. As many of you know, there has been no U.S. tax material for life insurers on the basic exam- ... other for the respective skills we bring to the table. I want to especially appreciate the significant ...- Authors: Christian J DesRochers, Barbara Gold, Edward Robbins, Brian King, Craig R Springfield, Amy Lewis, Kirk Van Brunt, Matthew M Haaf, Ernest C Achtien
- Date: Dec 2005
- Publication Name: Taxing Times
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I-COLI: The Genesis of Revenue Procedure 2007-61 and the Future of Insurer-Owned Life Insurance
that they apply to “life insurance policies and annuity and endowment contracts to which section 264(f) ... denied, 540 U.S. 1104 (2004); In re C.M. Holdings, Inc., 254 B.R. 578 (D. Del. 2000), aff’d 301 F.3d ...- Authors: Application Administrator, Michelle Antoinette Garcia, Kirk Van Brunt
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance