Announcement: SOA releases passing candidate numbers for May and June Exam FM.

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  • 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
  • Tapping a New Revenue Source – Congress Expands the Medicare Tax Base to Include Income from “Annuities”
    Tapping a New Revenue Source – Congress Expands the Medicare Tax Base to Include Income from ... Patient Protection and Affordable Care Act followed by the Health Care and Education Reconciliation Act ...

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    • Authors: Application Administrator
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Taxing Times, May 2007, Volume 3, Issue No. 2
    ______________16 New Rules and Opportunities for Long-Term Care Insurance Combination Products Craig R. Springfield ... clarifications requested by industry were not recognized. Primary among these were the requests for flexibility for ...

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    • Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
    • Date: May 2007
    • Publication Name: Taxing Times
  • Actuarial Guideline: XLIII Statutory and Tax Issues
    consequences.” [Emphasis in original.] The primary focus in this paper will be on the SSA, rather ... that statutory reserves must be computed on a direct basis prior to the reflection of reinsurance ceded ...

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    • Authors: Application Administrator
    • Date: Feb 2010
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities
  • Taxing Times, May 2006, Volume 2, Issue No. 1
    and the other will focus on Annuities & Long-Term Care Products. Following the optional boot camps on day ... sessions include life insurance, annu- ities, long-term care, and combination prod- ucts. As in the past, the ...

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    • Authors: Application Administrator, Barbara Gold, William B Harman, Douglas N Hertz, Brian King, Kory Olsen, Bryan W Keene, Joseph F McKeever
    • Date: May 2006
    • Publication Name: Taxing Times
  • T3: TAXING TIMES Tidbits
    T3: TAXING TIMES Tidbits Discussions on: 1. tax deductability of surrender losses of life insurance ... company is used to assume risks from a single direct writer. Revenue Ruling 2009-26 considers two fact ...

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    • Authors: Application Administrator, Charles J Auer, Craig Pichette, Bryan W Keene, Peter Winslow, Janel C Frank, Gregory K Oyler, Michael Edward Bauer
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
    213, holding that certain reserves for long-term care insurance contracts are life insurance reserves ... standard mortality or morbidity tables for long-term care insurance, so that, as the IRS’s ruling recognizes ...

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    • Authors: Application Administrator, Joseph F McKeever
    • Date: May 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
  • Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts
    Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts Over the ... given the concerns described above, considerable care needs to be taken before relying on the FN 53 approach ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield
    • Date: Dec 2005
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life; Public Policy
  • I-COLI: The Genesis of Revenue Procedure 2007-61 and the Future of Insurer-Owned Life Insurance
    I-COLI: The Genesis of Revenue Procedure 2007-61 and the Future of Insurer-Owned Life Insurance Tells ... to fund the employer’s post-retirement health care liabilities—without forfeiting a portion of its ...

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    • Authors: Application Administrator, Michelle Antoinette Garcia, Kirk Van Brunt
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing the Meaning of Section 7702f2A
    Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing ... permitted such benefits under “qualified” long-term care insurance contracts (under section 7702B) while ...

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    • Authors: Application Administrator, Alison R Peak
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy