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New PLR Addresses Tail-Design LTC-Annuity Rider
New PLR Addresses Tail-Design LTC-Annuity Rider A discussion of tail-design LTC riders for annuities ... reductions to the annuity contract. LTC benefits, and how they relate to the annuity contracts, are also ...- Authors: Bryan W Keene, Eric Lanning
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Long-term Care>Long-term care insurance
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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 ...- Authors: Kristin R Norberg
- Date: Jun 2019
- Publication Name: Taxing Times
- Topics: Long-term Care>Long-term care insurance; Public Policy
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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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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 ...- 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