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  • The Perils of Reducing Death Benefits: Private Letter Ruling 201230009
    as provided in regulations) do not exceed the mortality charges specified in the prevailing commissioners’ ... certain safe harbors for satisfying the reasonable mortality charge requirements of section 7702(c)(3)(B)(i) ...

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    • Authors: John Adney, Craig R Springfield
    • Date: Feb 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • 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 ...

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    • 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
  • IRS Issues Guidance on the Separate Account Dividends Received Deduction
    issues variable annuity contracts under which certain charges are assessed, such as mortality and ex- pense ... employees, deferred annuities before the deferred annuity starting date, and amounts le on deposit. 7 ...

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    • Authors: Samuel A Mitchell, John Adney
    • Date: Jun 2016
    • Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Enterprise Risk Management>Compliance; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
  • 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 ...

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    • Authors: Alison R Peak, John Adney
    • Date: May 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • 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, ...

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    • 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
  • IRS Updates Post-Age-100 Guidance
    (1) have mortality guarantees based on the 2001 Commissioners’ Standard Ordinary Mortality Tables (2001 ... rules to “life insurance contracts that have mortality guarantees based upon not only the 2001 CSO tables ...

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    • Authors: John Adney
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Product development - Life Insurance
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