Description: The Required Minimum Distribution RMD working group of the Taxation Section has completed research in determining the actuarial present value of additional benefits for computing RMD under deferred annuity contracts. This is Appendix G spreadsheet for the Determining the Actuarial Present Value of Certain Additional Benefits for a two tiered fixed annuity benefit Under Treas. Reg. Section 1.401a9–6, Q&A–12 research project. Please see the SOA website research section for the full report and other appendices spreadsheets.

Description: The Required Minimum Distribution RMD working group of the Taxation Section has completed research in determining the actuarial present value of additional benefits for computing RMD under deferrred annuity contracts. This is Appendix B Example 2 spreadsheet for GMDB for this research project. Please see the SOA website research section for the full report and excel spreadsheet for the other appendices.

Description: The Required Minimum Distribution [RMD] working group of the Taxation Section has completed research in determing the actuarial present value of additional benefits for computing RMD under deferred annuity contracts. This Appendix E spreadsheet is for the Guaranteed Minimum Withdrawal Benefit [GMWB] calculation. See the SOA website research section for the complete report and excel spreadsheet for the other appendices.

Description: Recent guidance in the form of Rev. Proc. 2006- 13 provides a general safe harbor for the fair market value of a deferred-annuity contract when determining the amount includible in income on conversion of a traditional IRA to a Roth IRA.

Description: Owners of nonqualified annuity contracts, individuals under qualified retirement plans, and annuity issuers are left without any published guidance on when annuity payments can be used to satisfy the SEPP [Substantially Equal Periodic Payments] exceptions to the 10 percent penalty tax under sections 72q2D and 72t2Aiv. This article discusses that problem. The insurance industry requested guidance on this issue.8

Description: Presented at October 1985 Annual Meeting. Discusses proposals for changing the tax law with respect to the taxation of personal income: The tax climate that led to these proposals, A description of the major proposals including the Treasury proposal pending in Congress, How these proposals will affect the design, marketing and sale of individual life and annuity products.

Description: This is an article about how to place value on an annuity benefit.

Description: Article Book Review by Ray in The Actuary, January 1979, Volume 13, Number 1

Description: Primer on the federal income taxation of nonqualified annuities

Description: The Required Minimum Distribution [RMD] Working Group of the SOA Taxation Section has completed research identifying considerations for actuaries and annuity insurers in determing the actuarial present value of additional benefits for computing the RMD under a deferred annuity contract. This is the Appendix I spreadsheet for determining the Actuarial Present Value of an annuitization bonus. Please see the SOA website research for the full report and other associated spreadsheets.