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In the Beginning... A Column Devoted to Tax Basics
first-time homebuyers or higher education expenses.[17] REQUIRED MINIMUM DISTRIBUTION RULES Both employer-based ... resource for learning the basics of IRA contributions. [17] I.R.C. § 72(t)(2)(E), (F). [18] There is a technical ...- Authors: Michael L Hadley
- Date: Oct 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Plan design; Public Policy; Public Policy; Pensions & Retirement>Pension risk transfer
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ACLI Update Column
ACLI Update Column ACLI's comments to Treasury and IRS on industry-related guidance. Internal ... PGP since this is OCTOBER 2017 TAXING TIMES | 17 to the Life-Nonlife Consolidated Return Regulations ...- Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
- Date: Oct 2017
- Publication Name: Taxing Times
- Topics: Public Policy
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Tapping a New Revenue Source – Congress Expands the Medicare Tax Base to Include Income from “Annuities”
Tapping a ... Issue SEPTEMBER 2010 TAXING TIMES | 17 TAPPING A NEW REVENUE SOURCE— CONGRESS ExPANDS ... 18 TAPPING A NEW REVENUE SOURCE … | FROM PAGE 17 18 | TAXING TIMES SEPTEMBER 2010 or business in ...- Authors: Application Administrator
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Proposed Regulations on Reporting Requirements for Transfers for Value of Life Insurance Contracts
other intermediaries, in addition to the seller.17 The acquirer is required to file a separate information ... owner’s favor.57 OCTOBER 2019 TAXING TIMES | 17 • A transfer between corporations in the same affiliated ...- Authors: Society of Actuaries
- Date: Nov 2019
- Competency: Communication; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI?
payment of a substantial number of future premiums.17 This definition presents interpretative questions ... applies to life insurance contracts issued after Aug. 17, 2006, except for a contract issued after that date ...- Authors: Bryan W Keene, Mark Smith
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Final Regulations Under Sections 101 and 6050Y
responsible for administering the life insurance contract.17 Thus, indem- nity reinsurers that do not administer ... to apply only to FEBRUARY 2020 TAXING TIMES | 17 contracts issued on or before Dec. 31, 1984. Presumably ...- 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
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Life Settlements: Congress Wades Into the Fray
2009, however, this number dropped to $7.01 billion.17 According to a 2011 report, the U.S. life settlement ... curb STOlI). 16 See SEC RepoRt, supra note 6, at 3. 17 GAO RepoRt, supra note 8, at 8. 18 Fran matso lysiak ...- 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
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IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts
income tax purposes before and after the “transfer.”17 As a result, Grantor does not treat the transfer ... 6110(k)(3). 15 H.R. Rep. No. 99-426, at 971. 16 Ibid. 17 See, e.g., Rev. Rul. 2007-13, 2007-1 C.B. 684 (concluding ...- 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
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Taxing Times, June 2020
Taxing Times, June 2020 Read the June 2020 issue of Taxing Times published by the Taxation Section. ... the proposed regulations. (See letter, page 19.) 17 The proposed regulations take the position that the ...- Authors: Society of Actuaries
- Date: Jun 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy