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Section 7702 & 7702A: An Update
Section 7702 & 7702A: An Update This presentation is a concurrent session from the 1991 ... From the Record of Society of Actuaries, Volume 17, No. 1. Internal Revenue Service=IRS;Taxes=Taxation; ...- Authors: Application Administrator, Timothy P Schiltz, John W Holt, Steven D Hooe
- Date: Apr 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy
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Guidance Released on COLI Best Practice Rules
4) is issued or “materially changed” after Aug. 17, 2006. An applicable policyholder is a person who ... rules apply only to contracts “issued” after Aug. 17, 2006, and because the notice and con- sent requirements ...- Authors: Application Administrator, Bryan W Keene, Joel Winston Mann
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: 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
whole.” After the issuance of Revenue Ruling 91-17, the Service saw an increase in waiver ruling requests ... correction programs announced in Revenue Ruling 91-17 and Revenue Procedure 92-25, analogized to ...- 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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Tax Issues
poor. If you don't believeme, read RevenueRuling91-17. I shouldnote the Internal Revenue Servicehas no ... for that, one needs to consult Revenue Ruling 91-17 as the ruling that notified the public of the existence ...- Authors: Application Administrator, Bruce Booker, Douglas N Hertz
- Date: Jun 1992
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Public Policy; Public Policy
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Supplement to Life Insurance and Modified Endowments, Under Internal Revenue Code Sections 7702 and 7702A
....... 4 Insurable Interest (Chapter II, Page 17)................................................ ... ................................................ 17 Regulation Section 1.7702-2 (Chapter III, Page 59) ...- Authors: Application Administrator, Christian J DesRochers, Douglas N Hertz, Brian A King
- Date: Jan 2008
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Life Insurance; Public Policy
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What's New and Exciting in Insurance Product Taxation?
product tax seminar that's scheduled September 15—17 in Washington, D.C.. We're anticipating that we ... comprehensive. We have, I think, Revenue Ruling 91-17, which wrote down in great detail all of the varied ...- Authors: Application Administrator, Douglas N Hertz, Brian King
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Life Insurance; Public Policy
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IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies”
receipt doctrine inap- plicable, and Nesbitt v. Comm’r.,17 concluding that the con- structive receipt doctrine ... to an insured’s age 115. 16 39 T.C. 1055 (1963). 17 43 T.C. 629 (1965). 18 It appears that, based ...- Authors: Application Administrator, Brian King, Craig R Springfield, Alison R Peak
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Revenue Ruling 2005-6: Guidanceon QABs under IRS Sections 7702and 7702A
Revenue Ruling 2005-6: Guidanceon QABs under IRS Sections 7702and 7702A On January 19, 2005, the Treasury Department and the Internal ... on QABs under IRC Sections 7702 and 7702A from pg. 17 18 4TAXING TIMES ...- Authors: Application Administrator, Craig R Springfield, Joseph F McKeever
- Date: May 2005
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Partial Exchange Guidance Keeps Improving
private letter rulings cannot be cited as precedent,17 the necessary implication of PLR 201038012 was ... and a subsequent distribution. 16 June 22, 2010. 17 section 6110(k)(3). 18 See The Committee of annuity ...- Authors: Application Administrator, Bryan W Keene
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
calculations are subject to review by IRS audi- tors. 17 Since life insurers, like other taxpayers, are required ... use statutory reserve amounts for tax purposes). 17 For example, the calculation of the section 415 limits ...- Authors: Application Administrator, Joseph F McKeever
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy