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Updated Life Expectancy and Distribution Period Tables: Final Regulations Issued for Determining Required Minimum Distributions
deferred compensation plans (§457), as well as annuity contracts, custodial accounts and retirement income ... tables (the Single Life Table, Uniform Lifetime Table, and Joint and Last Survivor Table) are set forth in ...- Authors: Yaohua Zhou
- Date: Jul 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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PLR 201120011 Highlights the Need for SEPP Guidance on Annuities
nonqualified annuity contracts, individuals under qualified retirement plans, and annuity issuers are ... are left without any published guidance on when annuity payments can be used to satisfy the SEPP [Substantially ...- Authors: Mark E Griffin
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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Life Insurance and Annuity Products Under Alternative Taxation Systems: The End of Life as We Know It?
Life Insurance and Annuity Products Under Alternative Taxation Systems: The End of Life as We Know It ... addresses potential changes in life insurance and annuity markets under alternative tax systems, that is ...- Authors: Christian J DesRochers, Marilyn Brown, Craig R Springfield
- Date: May 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities; Life Insurance; Public Policy
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The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life Insurance and Annuity Contracts
The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life ... the Correction Procedures for Life Insurance and Annuity Contracts This article provides a short history ...- Authors: Application Administrator, Walter Welsh, Alison R Peak
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance; Public Policy
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T3: Taxing Times Tidbits
term life insurance contract. PLR 200919011—LTC-Annuity Rider In PLR 200919011, a life insurance company ... LTC insurance rider (the “Rider”) to a deferred annuity contract. For tax years after 2009, the Rider was ...- Authors: Mark E Griffin, Craig R Springfield, Daniela Stoia, Biruta P Kelly
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance; Public Policy; Reinsurance
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In the Beginning ... How Are Nonqualified Annuities Taxed?
be no surprise that payments insurers make from annuity con- tracts are subjected to it. What may be surprising ... “nonqualified” annuity contracts issued by licensed insurance companies. A nonqualified annuity is one issued ...- Authors: John Adney
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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Federal Income Taxes - Insured And Annuitant Perspective
Federal Income Taxes - Insured And Annuitant Perspective Presented at October ... design, marketing and sale of individual life and annuity products. Deferred annuities;Payout annuities;Taxes=Taxation; ...- Authors: Application Administrator, David Carlson, Stephen C Eldridge, Douglas N Hertz, Andrew D Pike, Virgil Wagner
- Date: Oct 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities; Public Policy
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Appendix I Spreadsheet
research identifying considerations for actuaries and annuity insurers in determing the actuarial present value ... benefits for computing the RMD under a deferred annuity contract. This is the Appendix I spreadsheet for ...- Authors: Society of Actuaries
- Date: Apr 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Annuities; Public Policy
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Determining the Actuarial Present Value of Certain Additional Benefits Under Treas. Reg. Section 1.401a9–6, Q&A–12
research identifying considerations for actuaries and annuity insurers in determing the actuarial present value ... benefits for computing the RMD under a deferred annuity contract. This is the Appendix I spreadsheet for ...- Authors: Society of Actuaries
- Date: Apr 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Annuities; Public Policy
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The Temporary And Limited Waiver Of The RMD Rules For 2009
account or an annuity contract.7 If an individual is not taking RMDs in the form of an annuity that satisfies ... satisfies the annuity rules under the regulations, the RMD for a calendar year is determined under the ...- Authors: Mark E Griffin
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Pensions & Retirement; Public Policy