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IRS Approves Annuity Treatment for Term Certain Variable Payout
IRS Approves Annuity Treatment for Term Certain Variable Payout The article discusses a recent IRS private ... innovative payout option.under a deferred variable annuity. Annuities;Taxes;Variable annuities 6442458694 ...- Authors: John Adney
- Date: Oct 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Public Policy
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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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The Life Insurance Product Tax Provisions of H.R. 1
and specifically by virtue of the “reasonable mortality” rule of section 7702(c)(3)(B)(i), the applicable ... effected by transferors and transferees outside the U.S. and to sellers and issuers that are foreign persons ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge; Leadership
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Proposed Guidance on the New Net Investment Income Tax on “Annuities”
Proposed Guidance on the New Net Investment Income Tax on “Annuities” The article summarizes the ... by the IRS as they relate to life insurance and annuity contracts. Taxation;Annuities;Life Insurance ...- Authors: Alison R Peak, John Adney
- Date: May 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Public Policy
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In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and Tax Basis – We Know
In the Beginning… A Column Devoted to Tax Basics Premiums Paid, Investment in the Contract, and ... IRC provisions applicable to life insurance and annuity contracts. Annuities;Life insurance;Product d ...- Authors: John Adney
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Results-Oriented Solutions>Actionable recommendations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO
IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO The article addresses the safe harbor ... contracts satisfying the section 7702 reasonable mortality requirements PBR;Taxes;Life insurance ;Product ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Enterprise Risk Management>Compliance; Life Insurance>Product development - Life Insurance; Public Policy
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Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements
that the owner of a variable life insurance or annuity contract who controls the selection and disposition ... (Oct. 10, 2014). 5 Skidmore v. Swi & Co., 323 U.S. 134, 140 (1944). 6 Sept. 14, 2016. 7 Oct. 27, ...- Authors: Bryan W Keene, John Adney
- Date: Jun 2017
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Annuities>Investment strategy - Annuities; Annuities>Policyholder behavior - Annuities; Annuities>Variable annuities; Public Policy