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  • IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts
    IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts The article analyzes Private Letter Ruling 202031008, which considers how Internal Revenue Code sections 72(q) and (u) ...

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    • Authors: Eric Lanning, Bryan W Keene
    • Date: Nov 2020
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities; Annuities>Individual annuities; Annuities>Marketing and distribution - Annuities; Annuities>Payout annuities; Public Policy; Annuities>Deferred annuities
  • Automatic Waivers and Other Waivers Under New IRC § 7702 and § 101f Correction Procedures
    Automatic Waivers and Other Waivers Under New IRC § 7702 and § 101f Correction Procedures This article is a discussion about automatic waivers and the corresponding procedures under IRC ...

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    • Authors: Stephen P Dicke
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Proposed Regulations on Reporting Requirements for Transfers for Value of Life Insurance Contracts
    Proposed Regulations on Reporting Requirements for Transfers for Value of Life Insurance Contracts This article discusses new tax reporting requirements for transfers for value under section ...

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    • Authors: Society of Actuaries
    • Date: Nov 2019
    • Competency: Communication; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Evolution of the MortalityRequirements under Sections7702 and 7702A of the InternalRevenue Code
    Evolution of the MortalityRequirements under Sections7702 and 7702A of the InternalRevenue Code Notice 2004-611 is the latest in a series of administrative pronouncements from the Internal ...

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    • Authors: Christian J DesRochers
    • Date: May 2005
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • T3: Taxing Times Tidbits - Is the IRS Saying that Class Action Damagesare not Subject to IRC section 72?
    T3: Taxing Times Tidbits - Is the IRS Saying that Class Action Damagesare not Subject to IRC section 72? One of the significant tax benefits of a life insurance contract is that, for purposes of ...

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    • Authors: Susan Hotine, Peter Winslow
    • Date: May 2005
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Reserves - Life Insurance; Public Policy
  • The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life Insurance and Annuity Contracts
    The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life Insurance and Annuity Contracts This article provides a short history of the correction procedures ...

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    • Authors: Application Administrator, Walter Welsh, Alison R Peak
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities; Life Insurance; Public Policy
  • History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements
    History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements This article discusses tax rates used in computing toll charges for closing agreements with respect to corrections ...

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    • Authors: Brian King
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Final Regulations Under Sections 101 and 6050Y
    Final Regulations Under Sections 101 and 6050Y This article discusses final Treasury Regulations published in October 2019 under Internal Revenue Code sections 101 and 6050Y. The regulations ...

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    • Authors: Craig R Springfield, Kristin R Norberg
    • Date: Feb 2020
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Taxing Times Tidbits 27 Proposed Regulations on Global Intangible Low- Taxed Income (GILTI)
    Taxing Times Tidbits 27 Proposed Regulations on Global Intangible Low- Taxed Income (GILTI) This article provides an overview of the Regs and highlights important open issues regarding ...

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    • Authors: Katarzyna Marchocka, Meredith Blanding
    • Date: Mar 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures
    Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures This article discusses a new procedure for correcting inadvertent failures to satisfy the diversification requirements ...

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    • Authors: Bryan W Keene, Joseph F McKeever
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Life Insurance; Public Policy