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IRS Updates Guidance on SEPP Exception to 10% Additional Tax
periodic payments. By Mark E. Griffin and Prasanthi S. Paritala TAXING TIMES, October 2022 On Jan. 18, 2022 ... SEPPs under Code section 72(q) for non-qualified annuity contracts. Background Code sections 72(q)(1) ...- Authors: Mark E Griffin, Prasanthi Paritala
- Date: Sep 2022
- Competency: Communication; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement>Defined contribution and 401k plans; Annuities>Deferred annuities
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A Conversation with Retired Company Tax Actuaries
follow-up and a lot of studying, including a master’s degree in actuarial science, I ended up being hired ... planning at Northwestern Mutual, in the Controller's department. My first SOA appearance was in the early ...- Authors: Mary Caramagno
- Date: Oct 2023
- Competency: Leadership; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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T3: TAXING TIMES TIDBITS
transaction between a foreign insurance company taxed as a U.S. company by virtue of an election under section 953(d) ... Taxpayer’s U.S. affiliates, that satisfied the criteria for treatment as annuity contracts. Taxpayer’s reinsurance ...- Authors: Frederic Gelfond
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Reinsurance; Reinsurance>General reinsurance
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ACLI Update Column
ACLI the “General Explanations of the Administration’s Revenue Proposals for Fiscal Year 2022” (Green Book) ... included the “General Explanations of the Administration’s Revenue Proposals for Fiscal Year 2022” (Green Book) ...- Authors: Mandana Parazad, Regina Y Rose
- Date: Aug 2021
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Life Insurance
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ACLI Update
Inflation Reduction Act (Budget Reconciliation Bill)'s tax provisions, including the corporate minimum book ... fixed indemnity benefits); and an update on the OECD’s Base Erosion and Profit Shifting Project blockquote ...- Authors: Mandana Parazad, Regina Y Rose, Sarah Lashley
- Date: Sep 2022
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Health & Disability; Life Insurance
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IRS’s Proposed LRD Rules for Nonlife Reserves are Out
IRS’s Proposed LRD Rules for Nonlife Reserves are Out A summary and analysis of REG-103163-18, the proposed ...- Authors: Jay Riback
- Date: Mar 2019
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance
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ACLI Update
section 7702 better matches the realities of today’s unprecedented low interest rate environment which ... Foreign Corporations Extension This provision allows U.S. based companies to redeploy active foreign earnings ...- Authors: Regina Y Rose, Mandana Parsazad
- Date: Mar 2021
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Life Insurance
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LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years
LB&I Directive Provides Safe Harbor for AG43 and PBR for Pre-TCJA Years This article ... computing tax reserves for pre-2018 tax years for annuity contracts subject to AG43 and VM-21 and life insurance ...- Authors: Samuel A Mitchell, Arthur C Schneider
- Date: Mar 2019
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Guaranteed living benefits; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees
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ACLI Update Column
ACLI Update Column Update from the life insurance industry trade's perspective ... Column Update from the life insurance industry trade's perspective on tax policy and political issues legislation ...- Authors: Mandana Parsazad, Regina Y Rose, Jaclyn Walkins
- Date: Mar 2019
- Competency: Communication; Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Public Policy
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Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies
introduced to prevent U.S. persons from obtaining indefinite deferral of U.S. tax on investment income ... activities. Under the PFIC rules, certain minority U.S. shareholders of foreign entities deemed to be passive ...- Authors: Jay Riback, Jean Baxley
- Date: Feb 2020
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Finance & Investments; Finance & Investments>Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting