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Tapping a New Revenue Source – Congress Expands the Medicare Tax Base to Include Income from “Annuities”
Expands the Medicare Tax Base to Include Income from “Annuities” Last March, Congress passed and the President ... President signed the Patient Protection and Affordable Care Act followed by the Health Care and Education ...- Authors: Application Administrator
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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ACLI Update: Update on Noncoordinated Benefits
Noncoordinated Benefits Discussion of recent developments in the taxation of noncoordinated benefits such as ... TIMES, we discussed a proposal in the General Explanations of the Administration’s Fiscal Year 2023 Revenue ...- Authors: Sarah Lashley, Regina Y Rose, Mandana Parsazad
- Date: Oct 2023
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Health & Disability; Health & Disability>Accident insurance; Health & Disability>Critical illness insurance; Health & Disability>Health care quality; Health & Disability>Health insurance; Public Policy; Public Policy; Public Policy; Public Policy; Health & Disability>Affordable Care Act (ACA)
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In the Beginning... A Column Devoted to Tax Basics
In the Beginning... A Column Devoted to Tax Basics This article provides a basic introduction to the ... the taxation of qualified annuities held in qualified retirement plans and IRAs. The article has been updated ...- 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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7702A Reduction in Benefits Testing: A Simplified Approach
alternative method to the computation of the Reduction in Benefits Test under 7702A. Part 1 provided ... is part 2 of a two-part series. “Part 1: Reductions in Death Benefits” was published in the March 2022 ...- Authors: Larry Hersh
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Thoughts from the Chair
Thoughts from the Chair These are the updated in the Taxation Section. By Erik Pronovost TAXING TIMES ... TIMES, October 2022 The Taxation Section Council is very excited for the upcoming 2022 SOA ImpACT Conference ...- Authors: Erik Pronovost
- Date: Sep 2022
- Competency: Leadership
- Publication Name: Taxing Times
- Topics: Public Policy
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Thoughts from the Chair
Thoughts from the Chair I present my thoughts on the importance for the section to collaborate with ... and what the section is doing to collaborate. By Erik Pronovost TAXING TIMES, June 2022 As the Taxation ...- Authors: Erik Pronovost
- Date: May 2022
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Public Policy
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What Are the Sources of the Federal Tax Law?
Are the Sources of the Federal Tax Law? The article reviews the creation and interpretation of federal ... federal tax law, with specific application to the life insurance industry taxes;life insurance;annuities ...- Authors: John Adney
- Date: May 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Public Policy
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Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI?
Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI? The article provides an introduction ... introduction to some of the key limitations that the Internal Revenue Code imposes on business uses of life insurance ...- 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
Final Regulations Under Sections 101 and 6050Y This article discusses final Treasury Regulations published ... published in October 2019 under Internal Revenue Code sections 101 and 6050Y. The regulations cover new tax ...- 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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Blue Book Blues: The Supreme Court Discounts the Value of the Joint Committee's Blue Books in U.S. v. Woods
Blue Book Blues: The Supreme Court Discounts the Value of the Joint Committee's Blue Books in U.S ... v. Woods The article discusses the role played by the "Blue Books" issued by the Congress's ...- Authors: John Adney
- Date: May 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy