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T3: Taxing Times Tidbits
certificate owner: (1) the certificate is an “annuity contract” within the meaning of section 72;2 ... the previous PLRs: • Amounts received as an annuity. First, the IRS ruled that if the insurer becomes ...- 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
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The Impact of Tax Reform on Federal LTCI Deductibility for Business Owners
the business. Businesses that file their taxes as S Corporations can also deduct premiums paid for LTCI ... insurance, LTCI premiums for a 2%-plus owner in an S Cor- poration may be claimed as an above-the-line ...- Authors: Marc Glickman
- Date: Aug 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise
- Publication Name: Long-Term Care News
- Topics: Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance