1 - 3 of 3 results (0.47 seconds)
Sort By:
  • TAM 201844009: When is a Permitted Practice not a “Permitted Practice”?
    was the case for individual life insurance or annuity contracts. As a result, the TAM raises some interesting ... specific methods, mortality or morbidity tables, and interest rates. For mortality and morbidity assumptions ...

    View Description

    • Authors: Kristin R Norberg
    • Date: Jun 2019
    • Publication Name: Taxing Times
    • Topics: Long-term Care>Long-term care insurance; Public Policy
  • The Basics of the Tax Treatment of Long-Term Care Insurance
    insurance (QLTCI) and combination contracts. HIPAA’s Tax Clarifications Before the enactment of the Health ... premiums are generally excludable from the employee’s income under section 106, and QLTCI benefits are generally ...

    View Description

    • Authors: Craig R Springfield, Alison R Peak, Prasanthi Goda
    • Date: Apr 2024
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Long-Term Care News
    • Topics: Long-term Care; Long-term Care>Long-term care insurance; Public Policy; Public Policy
  • IRS Issues Guidance and Seeks Comments on LTC Insurance Product Issues
    A combination product is a life insurance or annuity contract that includes an LTC insurance feature ... feature.3 The PPA amendments facilitate annuity-LTC combination products by generally extending to them ...

    View Description

    • Authors: Craig R Springfield, Bryan W Keene
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Long-term Care>Long-term care insurance; Public Policy