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The Lingering Effects of the 2009 RMD Waiver
The Lingering Effects of the 2009 RMD Waiver A discussion of how issuers and providers of IRAs and employer-provided ... procedures for purposes of administering the IRAs and plans in accordance with the RMD required minimum ...- 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 Temporary And Limited Waiver Of The RMD Rules For 2009
The Temporary And Limited Waiver Of The RMD Rules For 2009 This article discusses the temporary waiver ... waiver and how it provides only limited relief from the section 401a9 minimum distribution requirements.- Authors: Mark E Griffin
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Pensions & Retirement; Public Policy
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T3: Taxing Times Tidbits
T3: Taxing Times Tidbits Articles on IRS private ... letter rulings on combination products, IRS treatment of reinsurance under section 845, and IRS waivers for ...- 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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IRS Updates Guidance on SEPP Exception to 10% Additional Tax
Exception to 10% Additional Tax This article discusses the guidance provided in IRS Notice 2022-6 and prior ... under a qualified retirement plan satisfy the exception to the 10 percent additional tax in Internal Revenue ...- Authors: Mark E Griffin, Prasanthi Paritala
- Date: Sep 2022
- Competency: Communication; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement>Defined contribution and 401k plans; Annuities>Deferred annuities
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PLR 201120011 Highlights the Need for SEPP Guidance on Annuities
PLR 201120011 Highlights the Need for SEPP Guidance on Annuities Owners of nonqualified annuity contracts ... be used to satisfy the SEPP [Substantially Equal Periodic Payments] exceptions to the 10 percent penalty ...- Authors: Mark E Griffin
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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Conflicting Definitions of “Spouse” Under DOMA and State Law
Conflicting Definitions of “Spouse” Under DOMA and State Law A discussion of spousal provisions that ... tax law, specifically the difference between some state laws and the Defense of Marriage Act DOMA. A ...- Authors: Mark E Griffin
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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IRS Applies Strict Reading of Section 72(s)
Strict Reading of Section 72(s) The article discusses an IRS private letter ruling applying the after-death ... non-qualified annuity contracts under section 72(s) of the Internal Revenue Code. Annuities;Deferred annuities;Taxes ...- Authors: Mark E Griffin, Alison R Peak
- Date: Mar 2016
- Competency: Professional Values
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities
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The IRS Considers Modifications to SEPPs
The IRS Considers Modifications to SEPPs A discussion of substantially equal periodic payments, SEPPs ... SEPPs, and the penalty tax that is associated with SEPPs, the Recapture Rule. Computation methods are also ...- 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
Winslow I n the September 2011 edition of Taxing Times, 1 this au- thor discussed the novel reinsurance ... presented in the CIGNA2 case that relates to the persistent issue on the “retroactivity” of National Association ...- 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 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 26 ... 2013, the Supreme Court released its decision in the case of United States v. Windsor, Executor of the ...- 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