1
-
5
of
5
results (0.58 seconds)
Sort By:
-
In the Beginning…A Column Devoted to Tax Basics Why Section 7702 (and 7702A, too)? Some Historical Perspectives
by The Equitable (now AXA), term insurance and annuity combinations hawked as substitutes for whole life ... treated as life insurance rather than as a deferred annuity, a mutual fund, or a form of debt or equity investment ...- Authors: John Adney
- Date: Feb 2018
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life
-
Captive Evaluation in Reserve Mechanical
may or may not qualify as insurance companies for U.S. federal income tax purposes. Section 816(a), which ... the taxable year is the issuing of insurance or annuity contracts or reinsuring of risks underwritten ...- Authors: Jean Baxley, Catherine Moore
- Date: Oct 2018
- Competency: Communication>Written communication
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life
-
Proposed Regulations on “Toll Tax” Under Amended Section 965
1986 foreign earnings and profits (E&P) of certain U.S.- owned foreign corporations as part of the transition ... subpart F regime to impose this tax. On Aug. 1, U.S. Department of the Treasury and the IRS released ...- Authors: Surjya Mitra
- Date: Oct 2018
- Competency: Communication>Written communication
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life
-
Guideline Premium Forceouts
assets that raise the interest rates; whether mortality experience can warrant a reduction in cost of ... QAB charges) Premium loads are built into the annuity factor. 4) The final solution is therefore: ...- Authors: Lawrence Hersh
- Date: Feb 2018
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life
-
From the Chair
From the Chair The Chairperson addresses the readers. 6442484796 10/1/2018 12:00:00 AM ... significant change in tax law, it is common for U.S. Department of the Treasury or the IRS to provide ...- Authors: Housseine Essaheb
- Date: Oct 2018
- Competency: Communication>Written communication
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life