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  • ACLI Update Column
    ACLI Update Column A discussion of Section 7702 and age 100 insured and the need for guidance on ... combined annuity and long-term care contracts Life insurance;Long-term care=LTC;Taxes=Taxation; 11607 ...

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    • Authors: Walter Welsh, Mandana Parsazad
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • ACLI Update Column - Regulatory Developments
    exchanges of non-qualified annuity contracts, Long Term Care features on Annuity or Life contracts, and the applicability ... Annuities;Internal Revenue Service=IRS;Long-term care insurance=LTCI;Taxes=Taxation; 4294977743 2/1/2012 ...

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    • Authors: Walter Welsh, Mandana Parsazad, Pete Bautz
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • From the Chair
    From the Chair A discussion about the taxation of life insurance companies and affiliated products ... ramifications it has annuity contracts and long-term care. Principles-based reserves=PBR;Taxes=Taxation; ...

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    • Authors: Christian J DesRochers
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • IRS Issues Guidance and Seeks Comments on LTC Insurance Product Issues
    IRS Issues Guidance and Seeks Comments on LTC Insurance Product Issues On ... issues related to Long Term Care products, combination products and long term care riders to annuities. Annuities;Internal ...

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    • 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
  • T3: Taxing Times Tidbits
    T3: Taxing Times Tidbits Articles on IRS private letter rulings on combination products, IRS treatment ... insurance;Internal Revenue Service=IRS;Long-term care insurance=LTCI;Taxes=Taxation; 11588 9/1/2009 ...

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    • 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
  • IRS LB&I Division Issues Guidance to Examiners on the Codified Economic Substance Doctrine
    IRS LB&I Division Issues Guidance to Examiners on the Codified Economic Substance Doctrine ... an effort to raise revenue as part of the health care reform legislation.1 The law provides for strict ...

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    • Authors: Samuel A Mitchell
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • TAM 201844009: When is a Permitted Practice not a “Permitted Practice”?
    to compute tax reserves for a block of long-term care (LTC) insurance contracts when the statutory reserving ... respect to line 12 of the regu- lation, is the primary issue addressed in the TAM. As discussed in some ...

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    • Authors: Kristin R Norberg
    • Date: Jun 2019
    • Publication Name: Taxing Times
    • Topics: Long-term Care>Long-term care insurance; Public Policy
  • ACLI Update: Update on Noncoordinated Benefits
    like copays, deductibles, and travel for medical care. The policies pay a fixed dollar amount on the occurrence ... spouse or dependents for the prescribed medical care are excludable from gross income. Does not make ...

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    • Authors: Sarah Lashley, Regina Y Rose, Mandana Parsazad
    • Date: Oct 2023
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Health & Disability; Health & Disability>Accident insurance; Health & Disability>Critical illness insurance; Health & Disability>Health care quality; Health & Disability>Health insurance; Public Policy; Public Policy; Public Policy; Public Policy; Health & Disability>Affordable Care Act (ACA)
  • From the Chair- Forward to 2017!
    larger issues elsewhere (the Great Recession, health care) or because of divided government. But here we are ... planning to do for PBR. I believe fervently that the primary mission of every Society of Actuaries section ...

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    • Authors: Donald Walker
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • ACLI Update: Administration’s FY2023 Budget Summary of Tax Proposals of Interest to Life Insurers
    ACLI Update: Administration’s FY2023 Budget Summary of Tax Proposals of Interest ... medical expense. Any fixed payment (in the form of a direct payment, reimbursement, loan, or advance reimbursement) ...

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    • Authors: Regina Y Rose, Mandana Parsazad
    • Date: May 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Public Policy
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