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  • Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
    contracts entered into on and after June 21, 1988.[17] Why the Floor Interest Rates Needed to be Changed ... mortality charge rule of section 7702(c)(3)(B)(i). [17] See § 5012(e)(1) of the Technical and Miscellaneous ...

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    • 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
  • ACLI Update
    ACLI Update Highlights of recent American Council of Life Insurers (ACLI) activities Principle-based ... Compliance Act (“FATCA”) Final Regulations on Jan. 17, 2013, ACLI and its member company representatives ...

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    • Authors: Pete Bautz
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Term life; Public Policy
  • tax-2016-vol12-iss1
    discussed at length in prior Taxing Times articles.17 Exchanges, full and partial. Another beneficial ... case called Webber v. Commissioner, 144 T.C. No. 17 (2015), which describes how not to arrange one’s ...
    • Date: Apr 2016
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Banking - Finance & Investments; Public Policy
  • Taxing Times Volume 12 Issue 2
    must be “paid or accrued” during the taxable year.17 In two fairly recent cases, the IRS ar- gued that ... 1984 and Other Recent Tax Legislation, at 83–85. 17 Section 808(c). Compare this with the nonlife policyholder ...

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    • Authors: Society of Actuaries
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy; Public Policy