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The Lingering Effects of the 2009 RMD Waiver
year following the year of the participant’s death.17 Q&A-3 of Notice 2009-82 clarifies that if the participant ... Treas. Reg. section 1.401(a)(9)-3, Q&A-4(c). 17 See Q&A-17(c)(2) of Notice 2007-7, 2007-1 C.B. 395. 18 ...- Authors: Mark E Griffin, Joel Winston Mann
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Pensions & Retirement; Public Policy
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The IRS Considers Modifications to SEPPs
to the series of SEPPs under the Recapture Rule.17 Also, as is relevant for purposes of PLR 201051025 ... 200929021; PLr 200616046. 12 PLr 200628029 (Apr. 17, 2006). 13 132 TC 330 (2009). 14 The court noted ...- Authors: Mark E Griffin
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities
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T3: Taxing Times Tidbits
See, e.g., PLR 200339015 (June 17, 2003) and PLR 200339016 (June 17, 2003), both involving critical ... 2 2008-29 I.R.B. 160, amplifying Rev. Rul. 91-17, 1991-1 C.B. 190. Rev. Proc. 2008-42 provides the ...- Authors: Mark E Griffin, Craig R Springfield, Daniela Stoia, Biruta P Kelly
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance; Public Policy; Reinsurance
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How the Supreme Court Decision on DOMA in U.S. v. Windsor Affects Life Insurance Products
How the Supreme Court Decision on DOMA in U.S. v. Windsor Affects Life Insurance Products On June ... issue of TAXING TIMES to discuss Rev. Rul. 2013-17 and two sets of Frequently Asked Questions (“FAQs”) ...- Authors: Mark E Griffin
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Life Insurance>Term life; Public Policy
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T3: TAXING TIMES Tidbits
for arrange- ments entered into on or before Sept. 17, 2003, including Revenue Rulings 64-328 and 66-110 ... Many arrangements entered into on or before Sept. 17, 2003 took advantage of generous transition rules ...- Authors: Peter Winslow, Mark E Griffin, Susan Hotine, Lori Jones, Erinn Madden, Deborah Walker
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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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 ...- 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
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The Temporary And Limited Waiver Of The RMD Rules For 2009
The Temporary And Limited Waiver Of The RMD Rules For 2009 This article discusses ... 401(a)(9)(H)(ii)(I). 16 Joint Tax Committee Explanation at 26-27. 17 Section 401(a)(9)(H)(ii)(II). 18 Joint Tax Committee ...- Authors: Mark E Griffin
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Pensions & Retirement; Public Policy