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  • Whither the Variable Annuity?
    Whither the Variable Annuity? A discussion of how the tax law changes of 2003 might ... variable annuity business relative to mutual funds and direct investments in dividend paying equities. Guaranteed ...

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    • Authors: Douglas A Eckley
    • Date: Nov 2003
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration
    • Publication Name: Product Matters!
    • Topics: Annuities>Variable annuities; Public Policy
  • From the Chair- Forward to 2017!
    larger issues elsewhere (the Great Recession, health care) or because of divided government. But here we are ... planning to do for PBR. I believe fervently that the primary mission of every Society of Actuaries section ...

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    • Authors: Donald Walker
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Employee Benefits Taxation - Future Outlook
    designing nonqualified supplemental plans to take care of their executives. In the area of special rules ... benefits. Employees, employers, insurers, and health care providers were just getting geared up for a massive ...

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    • Authors: Adrian A Collins, Vincent W Donnelly, H Robert Epley, Gary T Hallenbeck, Arnold J Hoffmann
    • Date: Apr 1986
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Health & Disability>Health insurance; Pensions & Retirement>Corporate plans; Public Policy
  • Federal Income Taxes - Insured And Annuitant Perspective
    level playing fields, and stock/mutual was the primary field it was concerned about. The stock companies ... loans and withdrawals is just about as bad as a direct tax on inside build-up. Others take a more moderate ...

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    • Authors: Application Administrator, David Carlson, Stephen C Eldridge, Douglas N Hertz, Andrew D Pike, Virgil Wagner
    • Date: Oct 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities; Public Policy
  • Taxing Times, Volume 13, Issue 2, June 2017
    benefit payments made under a quali- fied long-term care rider to an annuity contract have on the investment ... the contract owner may be indirect as well as direct. For example, the ability to allocate policy values ...

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    • Authors: Society of Actuaries
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Universal Life and Indeterminate Premium Products and Policyholder Dividends
    interest credits and premium reductions (such as direct reserve increases, portions of assumed interest ... amount. Sheppard Homans's original formula is a direct descendant of this modification. Hariow Staley ...

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    • Authors: Ted E Becker, Stephen D Bickel, Robert J Callahan, Mark Anthony Hug, Thomas G Kabele, Stephen B Moses, John Palmer, Claude Thau, John C Winter
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy; Public Policy
  • In the Beginning ... How Are Nonqualified Annuities Taxed?
    individual, the statute’s rules apply as if the “primary annuitant” were the owner, and if the annui- tant ... investment income tax” imposed by the 2010 health care legislation. The tax under section 1411 applies ...

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    • Authors: John Adney
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Annuities; Public Policy
  • From the Chair Where We Go From Here
    end of July, the effort to reform the Affordable Care Act has apparently failed (I will decline to express ... whether that was good or bad). Time spent on health care has delayed the start of tax reform. And we don’t ...

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    • Authors: Donald Walker
    • Date: Oct 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Impact Of Federal Tax Law
    employee benefit plans required continuation of health care benefits and the Single Employer Pension Plan Amendments ... CONTINUATION Let's take a quick look at the health care benefit continuation rules, keeping in mind that ...

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    • Authors: Diane Wallace, Thomas P Cerneka, Allan D Greenberg, Jeffrey Miller, Gary Muller
    • Date: Jun 1986
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Public Policy
  • Recent Developments on Company Tax Issues
    considered and Treasury supported the DAC tax based on direct premiums only, not net of reinsurance. The IRS ... company rule, was that a company would compute its direct premiums, minus its ceded premiums, and that net ...

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    • Authors: Arthur L Bailey, Kenneth J Clark, William J Schreiner, Clifford R Jones
    • Date: Apr 1991
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy