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Subchapter L: Can You Believe It
Subchapter L: Can You Believe It Reserves for Annuity Contracts that Flunk Section 72(s) ... You Believe It Reserves for Annuity Contracts that Flunk Section 72(s) Can be Deductible Tax Accounting;Taxes ...- Authors: Peter Winslow
- Date: Jun 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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A Tax Like No Other: The Health Insurer Fee
A Tax Like No Other: The Health Insurer Fee The PPACA imposed a market share-based ... business of providing health insurance coverage for U.S. health risks. This article provides background information ...- Authors: Mersini Keller
- Date: Oct 2015
- Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Health & Disability>Health insurance; Health & Disability>Health risks; Public Policy
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Subchapter L: Can You Believe It?
Subchapter L: Can You Believe It? Prevailing Standard Mortality and Morbidity Tables May Be Adjustable for Tax ...- Authors: Peter Winslow
- Date: Feb 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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The Scope of Reserve Valuation Rules Used to Compute Life Insurance Reserves Defined In Section 816(b)
The Scope of Reserve Valuation Rules Used to Compute Life Insurance Reserves Defined In Section ... estimate reserves “on the basis of recognized mortality or morbidity tables, and assumed rates of interest ...- Authors: Emanuel Seth Burstein
- Date: Feb 2018
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD?
DO WE FINALLY HAVE GUIDANCE ON SEPARATE ACCOUNT DRD? The article discusses the practical impact ... by republishing the position of what variable annuity contract reserves are taken into for tax purposes ...- Authors: Susan Hotine
- Date: May 2014
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting
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New Proposed Regulations on “AttainedAge” Under IRC Section 7702
knowledge of, or an assumption as to, the age(s) of the insured(s) at that time. More particularly, §7702(e)(1)(B) ... rea- sonable mortality charge requirement: The ques- tion of joint equal age mortality. Interestingly ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Sep 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Options for Inclusion of Stochastic Reserves
on the treatment of tax reserves for variable annuity contracts computed under Actuarial Guide- line ... prevailing commission- ers’ standard tables for mortality or morbidity. Other related Internal Revenue ...- Authors: Peter Winslow
- Date: Mar 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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Subchapter L: Can You Believe It?
Timothy Branch, Sheryl Flum, Susan Hotine, and Mark S. Smith Editor’s Note: For our 10th anniversary year ... legislative history discussing the consequences of an annuity contract having less than perma- nent purchase ...- Authors: Peter Winslow
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts
which reflects current assumptions for interest, mortality and expenses. The cash value structure of this ... guideline premiums be based on the interest rate(s), mortality rate(s) and expenses specified in the contract ...- Authors: Application Administrator, Brian King, Craig R Springfield
- Date: Dec 2005
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life; Public Policy
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In the Beginning…A Column Devoted to Tax Basics Why Section 7702 (and 7702A, too)? Some Historical Perspectives
by The Equitable (now AXA), term insurance and annuity combinations hawked as substitutes for whole life ... treated as life insurance rather than as a deferred annuity, a mutual fund, or a form of debt or equity investment ...- Authors: John Adney
- Date: Feb 2018
- Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life