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  • PLR 201120011 Highlights the Need for SEPP Guidance on Annuities
    PLR 201120011 Highlights the Need for SEPP Guidance on Annuities Owners of nonqualified annuity contracts, individuals under qualified retirement plans, and annuity issuers are left without ...

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    • Authors: Mark E Griffin
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Public Policy
  • LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years
    LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years This article Provides a description of an IRS Directive that provides a safe harbor tax reporting position for computing ...

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    • Authors: Samuel A Mitchell, Arthur C Schneider
    • Date: Mar 2019
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Guaranteed living benefits; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees
  • Tax Aspects of VA CARVM aka Actuarial Guideline XLIII
    Tax Aspects of VA CARVM aka Actuarial Guideline XLIII This article provides the reader with some insights regarding tax planning under the new required methodology. Annuity reserves;Assumptions; ...

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    • Authors: Edward Robbins, Michael LeBoeuf, Victor Akin
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting
  • Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII
    Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII A discussion of the effective dates and statutory reserves cap for variable annuities under Actuarial ...

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    • Authors: Peter Winslow
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting
  • How to Value an “Additional”Annuity BenefitWhatever That Is
    How to Value an “Additional”Annuity BenefitWhatever That Is This is an article about how to place value on an annuity benefit. Assumptions;Deferred annuities;Taxes=Taxation; 11516 9/1/2005 12:00: ...

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    • Authors: Mark E Griffin, Joseph F McKeever
    • Date: Sep 2005
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Individual annuities; Public Policy
  • T3: Taxing Times Tidbits
    T3: Taxing Times Tidbits A discussion of, first, the three-year transition period for adopting principle-based reserves and how it might not apply to tax reserves, and second, the tax impact of ...

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    • Authors: Kory Olsen, Peter Winslow
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
  • ACLI Update Column
    ACLI Update Column After nearly a decade of work by ACLI and representatives of its member companies, the Society of Actuaries SOA, the American Academy of Actuaries Academy, and the NAIC’s Life ...

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    • Authors: Bill Elwell
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Taxation of Distributions
    Taxation of Distributions The rules governing the tax treatment of distributions from life insurance or annuity contracts are complex. Worse, the relevant IRC section, section 72, seems at times ...

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    • Authors: Douglas N Hertz
    • Date: May 2005
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Annuities; Life Insurance
  • New IRS Letter Ruling Provides Guidance on Substantially Equal Periodic Payments from Immediate Variable Annuities
    New IRS Letter Ruling Provides Guidance on Substantially Equal Periodic Payments from Immediate Variable Annuities Summarizes IRS private letter ruling PLR 200818018, released Jan. 29, 2008, ...

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    • Authors: Application Administrator, Bryan W Keene, Alison L Reynolds
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Payout annuities
  • ACLI Update Column
    ACLI Update Column Update from the ACLI about its continued contact with Treasury relating to AG VACARVM and Life PBR. Annuity reserves;Life reserves;Principles-based reserves=PBR;Variable ...

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    • Authors: Bill Elwell
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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