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  • Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
    manner to support holding life insurance for one’s lifetime. In short, the enacted rules were not designed ... 2020 by President Trump (the “Act”).[8] The Act’s changes apply to contracts issued after Dec. 31, 2020 ...

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    • Authors: Brian King, Craig R Springfield, Robert A Fishbein
    • Date: Mar 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Whole life; Public Policy; Public Policy
  • tax-2016-vol12-iss1
    tax-2016-vol12-iss1 ... MacIvor, New Chief of the Insurance Branch By Mark S. Smith 8 In the Beginning… A Column Devoted ... 44 IRS Applies Strict Reading of Section 72(s) By Mark E. Griff in and Alison R. Peak 51 ACLI ...
    • Date: Apr 2016
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Banking - Finance & Investments; Public Policy
  • Taxing Times Volume 12 Issue 2
    Beginning… A Column Devoted to Tax Basics Taxation of U.S. Owned Foreign Insurance Operations By Tim Branch ... Believe It? Reserves for Annuity Contracts That Flunk I.R.C. § 72(s) Can Be Deductible By ...

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    • Authors: Society of Actuaries
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy; Public Policy
  • ACLI Update
    not be instituted until it has been adopted in 42 U.S. ju- risdictions that account for at least 75 percent ... a death benefit paid from life insurance and annuity contracts. We noted that an extension of exclusion ...

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    • Authors: Pete Bautz
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Term life; Public Policy
  • Meet Alexis MacIvor, New Chief of the Insurance Branch
    Meet Alexis MacIvor, New Chief of the Insurance Branch In February 2015, the Internal ... companies issue. Because of the importance of that branch’s work product to the issues that life actuaries must ...

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    • Authors: Mark Smith
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy; Public Policy