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  • T3: Taxing Times Tidbits
    benefits in qualified long-term care contracts, and reactivating the active financing exception for insurance ... insurance companies. Annuities;Long-term care insurance=LTCI;Taxes=Taxation; 19961 5/1/2011 12:00:00 ...

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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
  • LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years
    Pre-TCJA Years This article Provides a description of an IRS Directive that provides a safe harbor tax ... Based Reserves methods. The safe harbor is required to be implemented on the 2017 tax return, with certain ...

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    • Authors: Samuel A Mitchell, Arthur C Schneider
    • Date: Mar 2019
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Guaranteed living benefits; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees