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  • Life Settlements: Congress Wades Into the Fray
    Life Settlements: Congress Wades Into the Fray Article examines a proposed amendment to the MAP-21 Act that would have changed a number of tax requirements regarding so-called life settlements.

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    • Authors: John Adney, Bryan W Keene
    • Date: Oct 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Health & Disability; Life Insurance; Public Policy
  • 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 letter ruling granting IRC section 72(b) exclusion ratio treatment for amounts received ...

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    • Authors: John Adney
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Public Policy
  • The Life Insurance Product Tax Provisions of H.R. 1
    The Life Insurance Product Tax Provisions of H.R. 1 The article summarizes the provisions of H.R. 1 that impact the tax qualification of life insurance contracts and the tax reporting of life ...

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    • 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
  • Blue Book Blues: The Supreme Court Discounts the Value of the Joint Committee's Blue Books in U.S. v. Woods
    Blue Book Blues: The Supreme Court Discounts the Value of the Joint Committee's Blue Books in U.S. v. Woods The article discusses the role played by the "Blue Books" issued ...

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    • Authors: John Adney
    • Date: May 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • What Are the Sources of the Federal Tax Law?
    What Are the Sources of the Federal Tax Law? The article reviews the creation and interpretation of federal tax law, with specific application to the life insurance industry taxes;life insurance; ...

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    • Authors: John Adney
    • Date: May 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Public Policy