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T3: TAXING TIMES Tidbits
sale of a life insurance contract or annuity contract for mortality, expense, or other reasonable charges ... the IRS's analysis in three situations: Situation 2 of Rev. Rul. 2009-13 (original policyholder's sale of ...- Authors: Mayowa Dauda, Mark Smith
- Date: Nov 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Life Insurance
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Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI?
Contracts, Particularly COLI? By Bryan W. Keene and Mark S. Smith It is well known that permanent, cash value ... on any life insurance policy, or endowment or annuity contract, if the taxpayer is directly or indirectly ...- Authors: Bryan W Keene, Mark Smith
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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New Regulations Provide Guidance on Computation and Reporting of Reserves
existing § 1.807-1, which provided guidance on mortality and morbidity tables to be used under pre-TCJA ... Valuation Manual, including CRVM and Commissioners’ Annuity Reserve Valuation Method (“CARVM”) reserves, which ...- Authors: Mark Smith, Arthur Schneider
- Date: Nov 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Life Insurance>Reserves - Life Insurance
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IRS Chief Counsel Advice Addresses Interest Rate Election for Life Insurance Reserves
IRS Chief Counsel Advice Addresses Interest Rate Election for Life Insurance Reserves ... that were made and the impacts it has on a taxpayer's ability to make an election for determining the interest ...- Authors: Brien Alvino, Mark Smith
- Date: Feb 2020
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance; Life Insurance>Reserves - Life Insurance