Description: This is a perspective of the upcoming year from the view of the Chair of the Council of the TaxationSection. Following the challenges from the past year and since the arrival of the pandemic, I discussed how we will adapt to this new virtual or hybrid world and how the Taxation Section will continue to offer material to its members.

Description: This article discusses the guidance provided in IRS Notice 2022-6 and prior guidance on whether distributions from an individual account under a qualified retirement plan satisfy the exception to the 10 percent additional tax in Internal Revenue Code section 72(t) for certain substantially equal periodic payments.

Description: This article discusses new tax reporting requirements for transfers for value under section 6050Y. It also discusses changes to the transfer for value rule of section 101(a)(2) and (3), including the definition of a reportable policy sale.

Description: Welcomes readers to the special supplement which takes a comprehensive look at Actuarial Guideline 43 VA CARVM.

Description: Discusses the peer-review process as it relates to articles submitted for TAXING TIMES.

Description: A discussion of the successes of the Taxation Section, with special emphasis on the increased visibility of tax in the actuarial profession.

Description: A statement about the article peer-review process for the newsletter, and a disclaimer about interpreting any article content as tax, legal, or other advice.

Description: Statement about the peer-review process for the newsletter, and a disclaimer about responsibility for tax advice.

Description: Update from the life insurance industry trade's perspective on tax policy and political issues

Description: Outgoing editor talks about the history of the newsletter, Taxing Times, and thanks all those who were involved in its inception years ago and those who work on the publication today.