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  • 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 ... occurred after the adverse private letter ruling PLR 200738016 up to the issuance of the revenue procedure ...

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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
  • Taxing Times, December 2005, Volume 1, Issue No. 1
    Taxing Times, December 2005, Volume 1, Issue No. 1 Full version of Taxing Times, December 2005, ... December 2005, Volume 1, Issue No. 1 Full version of Taxing Times, December 2005, Volume 1, Issue No.

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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?
    Revenue Procedure 2008-24 and Partial Annuity Exchanges: Where Are We? ... Provides in-depth discussion of IRS Rev. Proc. 2008-24, including tax background of partial annuity exchanges ...

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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
  • Experience Rating, Helvering vs. LeGierse, and COLI/BOLI Arrangements
    and COLI/BOLI Arrangements Almost 65 years ago, the Supreme Court issued its opinion in Helvering v. ... “insurance” for federal income tax purposes. According to the Court, an “insurance risk” must be present, and for ...

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    • Authors: Kirk Van Brunt
    • Date: Dec 2005
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy