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  • IRS Issues Notice 2011-02 in Connection with the New $500,000 Compensation Deduction Limit
    health-care-insurance entities to which the $500,000 compensation rule applies. Health care reform;Patient ... reform;Patient Protection and Affordable Care Act= PPACA=Affordable Care Act; 19974 5/1/2011 12:00:00 AM ...

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    • Authors: Daniel Stringham
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Unique Tax issues in LTC transactions
    Unique ... considerations in structuring and pricing long-term care transactions. Includes consideration around the ... step-down) Premium deficiency reserves, Long-term care reserves 3/18/2019 12:00:00 AM ...

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    • Authors: Peter J Sproul
    • Date: Mar 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Long-term Care; Reinsurance
  • T3: Taxing Times Tidbits
    annuities, wellness benefits in qualified long-term care contracts, and reactivating the active financing ... exception for insurance companies. Annuities;Long-term care insurance=LTCI;Taxes=Taxation; 19961 5/1/2011 ...

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    • Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Biruta P Kelly
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Guaranteed living benefits; Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance
  • ACLI Update Column
    ACLI Update Column A discussion of Section 7702 and age 100 insured and the need for guidance on ... combined annuity and long-term care contracts Life insurance;Long-term care=LTC;Taxes=Taxation; 11607 ...

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    • Authors: Walter Welsh, Mandana Parsazad
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • New PLR Addresses Tail-Design LTC-Annuity Rider
    New PLR Addresses Tail-Design LTC-Annuity Rider A discussion of tail-design LTC riders for annuities ... are also discussed. Annuities;Long-term care=LTC;Long-term care insurance=LTCI;Taxes=Taxation; 19970 ...

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    • Authors: Bryan W Keene, Eric Lanning
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Long-term Care>Long-term care insurance
  • From the Chair
    From the Chair A discussion about the taxation of life insurance companies and affiliated products ... ramifications it has annuity contracts and long-term care. Principles-based reserves=PBR;Taxes=Taxation; ...

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    • Authors: Christian J DesRochers
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • ACLI Update Column - Regulatory Developments
    exchanges of non-qualified annuity contracts, Long Term Care features on Annuity or Life contracts, and the applicability ... Annuities;Internal Revenue Service=IRS;Long-term care insurance=LTCI;Taxes=Taxation; 4294977743 2/1/2012 ...

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    • Authors: Walter Welsh, Mandana Parsazad, Pete Bautz
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Proposed Regulations Refine "Net Premiums Written"
    Proposed Regulations Refine "Net Premiums Written" Provides a summary ... health insurer fee, section 9010 of the Affordable Care Act (ACA). taxes;premiums;health insurance 6442476845 ...

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    • Authors: Jean Baxley
    • Date: Jun 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Health & Disability>Health insurance
  • Reporting the Costs and Benefits of the 3Rs
    conditions or the gender of the insured, the Affordable Care Act includes three risk-sharing programs: the Transitional ... Generally Accepted Accounting Principles=GAAP;Health care reform;Health insurance;National Association of ...

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    • Authors: Megan Lansden, Matthew M Haaf, Maureen Nelson
    • Date: Jun 2015
    • Competency: External Forces & Industry Knowledge; Leadership>Thought leadership
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Health & Disability>Health insurance
  • T3: Taxing Times Tidbits
    T3: Taxing Times Tidbits Articles on IRS private letter rulings on combination products, IRS treatment ... insurance;Internal Revenue Service=IRS;Long-term care insurance=LTCI;Taxes=Taxation; 11588 9/1/2009 ...

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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