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Accountant/Tax Attorney Dialogue: Part III
relating to life insurance, annuities, long-term care insurance and accel- erated death benefits.3 In ... prior law except that, instead of looking to the primary and predominant business activity, it re- quires ...- Authors: Peter Winslow, Susan Hotine, John Adney, Mark Smith, Sheryl Flum
- Date: Mar 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
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Taxing Times
legislation, which is discussed later. Today, the primary interpretive questions involving Section 264(a) ... similar to those Congress had previously denied for direct premium payments. If the premiums themselves were ...- Authors: Society of Actuaries
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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Taxing Times, Volume 14, Issue 3, October 2018
premium, guaranteed renewable, group long- term care policies. The IRS held that the use of the company’s ... extremely rare that tax considerations are the primary, or even a leading, driver in determining statutory ...- Authors: Society of Actuaries
- Date: Oct 2018
- Publication Name: Taxing Times
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Taxing Time - Vol 15 Issue 1
investment advice for a fee or other compensation, direct or indirect, or has any authority or responsibility ... invest- ment advisers to assist. But the plan’s primary service provider (e.g., the “recordkeeper” or ...- Authors: Society of Actuaries
- Date: Mar 2019
- Publication Name: Taxing Times
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Investor Control: Will You Know It When You See It?
investment. Thus, if a policyholder is able to direct the insur- ance company how to invest its premium ... stated that no one but the investment manager may direct investments and deny the policyholder any “right ...- Authors: Ann Cammack, Frederic Gelfond
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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tax-2016-vol12-iss1-baxley-flum
the lessor to apply direct financing lease accounting un- der SFAS 13; (2) primary policies, for which ... which each asset is covered by both FASB and primary coverage. Pricing for coverage under an RVI Policy ...- Date: Mar 2016
- Publication Name: Taxing Times
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In the Beginning ... How Are Nonqualified Annuities Taxed?
individual, the statute’s rules apply as if the “primary annuitant” were the owner, and if the annui- tant ... investment income tax” imposed by the 2010 health care legislation. The tax under section 1411 applies ...- Authors: John Adney
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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Taxing Times, Volume 14, Issue 2, June 2018
a dedicated effort to dismantle the Affordable Care Act (“ACA”),12 introducing several propos- als to ... American Health Care Act (“AHCA”),13 a subsequent revision titled the Better Care Reconciliation Act ...- Authors: Society of Actuaries
- Date: Jun 2018
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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February 2020 issue of Taxing Times
to comply with Form 1099-LS requirements if the direct owner of a policy does not provide sufficient ... pany’s perspective, it is worth noting that only a direct acquirer is required to furnish the RPS statement ...- Authors: Society of Actuaries
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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Taxing Times, May 2007, Volume 3, Issue No. 2
______________16 New Rules and Opportunities for Long-Term Care Insurance Combination Products Craig R. Springfield ... clarifications requested by industry were not recognized. Primary among these were the requests for flexibility for ...- Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
- Date: May 2007
- Publication Name: Taxing Times