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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 ... explores the implications for life insurance and annuity contract spousal provisions that are governed by ...

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    • 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
  • IRS Updates Guidance on SEPP Exception to 10% Additional Tax
    periodic payments. By Mark E. Griffin and Prasanthi S. Paritala TAXING TIMES, October 2022 On Jan. 18, 2022 ... SEPPs under Code section 72(q) for non-qualified annuity contracts.   Background Code sections 72(q)(1) ...

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    • 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
  • PLR 201120011 Highlights the Need for SEPP Guidance on Annuities
    nonqualified annuity contracts, individuals under qualified retirement plans, and annuity issuers are ... are left without any published guidance on when annuity payments can be used to satisfy the SEPP [Substantially ...

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    • Authors: Mark E Griffin
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Public Policy
  • IRS Applies Strict Reading of Section 72(s)
    IRS Applies Strict Reading of Section 72(s) The article discusses an IRS private letter ruling applying ... requirements applicable to non-qualified annuity contracts under section 72(s) of the Internal Revenue Code.

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    • Authors: Mark E Griffin, Alison R Peak
    • Date: Mar 2016
    • Competency: Professional Values
    • Publication Name: Taxing Times
    • Topics: Annuities>Individual annuities
  • How to Value an “Additional”Annuity BenefitWhatever That Is
    How to Value an “Additional”Annuity BenefitWhatever That Is This is an article about how ... “Additional”Annuity BenefitWhatever That Is This is an article about how to place value on an annuity benefit ...

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    • 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
  • Taxing Times, September 2005, Volume 1, Issue No. 2
    requiredminimum distributions (RMDs) from a deferred annuity contract for calendar years beginning after 2005 ... the regulations will fall on annuity issuers. In the case of an IRA annuity contract, the issuer of the ...

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    • Authors: Application Administrator, Edward Robbins, Steven C Chamberlin, Brian King, Kory Olsen, Mark E Griffin, Craig R Springfield, Donald Saxon, David H Phillips, Joseph F McKeever
    • Date: Sep 2005
    • Publication Name: Taxing Times
  • Possible Opportunities for Product Design: the IRS Advises on a Notice That Does Not Apply to Non-Qualified Annuities
    to develop income options under non-qualified annuity contracts that provide flexibility for contract ... denying them treatment as “amounts received as an annuity” under section 72. Simultane- ously, the IRS and ...

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    • Authors: John Adney, Mark E Griffin
    • Date: Oct 2016
    • Competency: Strategic Insight and Integration>Strategy development
    • Publication Name: Taxing Times
    • Topics: Annuities>Payout annuities
  • T3: Taxing Times Tidbits
    term life insurance contract. PLR 200919011—LTC-Annuity Rider In PLR 200919011, a life insurance company ... LTC insurance rider (the “Rider”) to a deferred annuity contract. For tax years after 2009, the Rider was ...

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    • 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
  • Conflicting Definitions of “Spouse” Under DOMA and State Law
    Issue 2 MAY 2010 TAXING TIMES | 13 U nder the Defense of Marriage Act of 1996 (“DOMA”) ... nonqualified annuity contracts and qualified annuity contracts (including IRA and section 403(b) annuity contracts) ...

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    • Authors: Mark E Griffin
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • The Temporary And Limited Waiver Of The RMD Rules For 2009
    account or an annuity contract.7 If an individual is not taking RMDs in the form of an annuity that satisfies ... satisfies the annuity rules under the regulations, the RMD for a calendar year is determined under the ...

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    • 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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