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  • SUBCHAPTER L: CAN YOU BELIEVE IT? DEDUCTIBLE TAX RESERVES MIGHT BE GREATER FOR LIFE INSURANCE CONTRACTS THAT FLUNK I.R.C. § 7702 THAN FOR THOSE THAT DO NOT
    annuities, and will de- fer the discussion of long-term care insurance and ADBs until a little later. Since ... including life insurance, annuities, long-term care insurance, and a related feature—accelerated death ...

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    • Authors: Peter Winslow, Susan Hotine
    • Date: Oct 2015
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
  • DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD?
    DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD? The article discusses the practical impact ... ruling concludes that the FET applies to both the direct insurance transaction between U.S. Corporation ...

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    • Authors: Susan Hotine
    • Date: May 2014
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting