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Variable Annuity Hedging Directive – A Long and Winding Road
Variable Annuity Hedging Directive – A Long and Winding Road This article outlines the IRS directive ... provides a safe harbor treatment for variable annuity hedging gains and losses relating to VA contracts ...- Authors: Timothy Branch
- Date: Oct 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Finance & Investments>Derivatives; Financial Reporting & Accounting>Tax accounting; Public Policy