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  • Taxing Times, December 2005, Volume 1, Issue No. 1
    given the concerns described above, considerable care needs to be taken before relying on the FN 53 approach ... company tax topics. According to respondents, the primary reason for interest in the Taxation Section was ...

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    • 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
  • Revenue Procedure 2008-24 and Partial Annuity Exchanges: Where Are We?
    exchange transaction, which is defined as the “direct transfer of a portion of the cash surrender value ... Indirect exchanges—Rev. Proc. 2008-24 applies to “direct transfers” of cash surrender portions, which in ...

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    • Authors: Kirk Van Brunt
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Annuities>Individual annuities
  • I-COLI: The Genesis of Revenue Procedure 2007-61 and the Future of Insurer-Owned Life Insurance
    I-COLI: The Genesis of Revenue Procedure 2007-61 and the Future of Insurer-Owned Life Insurance Tells ... to fund the employer’s post-retirement health care liabilities—without forfeiting a portion of its ...

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    • Authors: Application Administrator, Michelle Antoinette Garcia, Kirk Van Brunt
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance