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Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
manner to support holding life insurance for one’s lifetime. In short, the enacted rules were not designed ... 2020 by President Trump (the “Act”).[8] The Act’s changes apply to contracts issued after Dec. 31, 2020 ...- Authors: Brian King, Craig R Springfield, Robert A Fishbein
- Date: Mar 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Whole life; Public Policy; Public Policy
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Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts
which reflects current assumptions for interest, mortality and expenses. The cash value structure of this ... guideline premiums be based on the interest rate(s), mortality rate(s) and expenses specified in the contract ...- 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
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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
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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
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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
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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
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The IRS Rules on Section 7702 Issues Regarding a Guaranteed Distribution Rider
benefits (GMWB) associated with a variable deferred annuity con- tract, this is the first time the IRS has ... distinguish the Rider from a typical GMWB on a deferred annuity: 1) the Rider is associated with a life insurance ...- Authors: Brian King
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life
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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