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  • Taxing Times, September 2008, Volume 4, Issue No. 3
    Revenue Procedure 2008-24 and Partial Annuity Exchanges: Where Are We? by Kirk Van Brunt ___________________ ... the income tax treatment of so-called “partial annuity exchanges” (“partial exchanges”). Rev. Proc.

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    • Authors: Society of Actuaries
    • Date: Sep 2008
    • Publication Name: Taxing Times
  • Taxing Times September 2010 Volume 6, Issue 3
    adjustment “as appropriate Taxation Section T I M E S VOLUME 6 | ISSUE 3 | SEPTEMBER 2010 1 Uncertainty ... TAXING TIMES SEPTEMBER 2010 By Brian G. King T I M E S Facts and opinions contained herein are the sole ...

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    • Authors: Society of Actuaries
    • Date: Sep 2010
    • Publication Name: Taxing Times
  • October 2016 Taxing Times
    Consider under Life PBR” By Kristin R. Norberg, Mark S. Smith, and Peter H. Winslow 34 ACLI Update ... Partial Annuitization Using a Deferred Income Annuity Rider By Bryan W. Keene and Patrick C. Tricker ...

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    • Authors: Society of Actuaries
    • Date: Oct 2016
    • Publication Name: Taxing Times
  • Taxing Times February 2008 Volume 4, Issue 1
    Taxing Times February 2008 Volume 4, Issue 1 February 2008 issue of the Taxation Section’s newsletter 26422 ... Issue 1 February 2008 issue of the Taxation Section’s newsletter 26422 2/1/2008 12:00:00 AM ...

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    • Authors: Society of Actuaries
    • Date: Feb 2008
    • Publication Name: Taxing Times
  • Taxing Times, September 2011, Volume 7, Issue 3
    the American Financial Taxation Section T I M E S VOLUME 7 | ISSUE 3 | SEPTEMBER 2011 1 What is the ... SEPTEMBER 2011 By Christian DesRochers T I M E S Facts and opinions contained herein are the sole ...

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    • Authors: Society of Actuaries
    • Date: Sep 2011
    • Publication Name: Taxing Times
  • Taxing Times, October 2014, Volume 10, Issue 3
    CONTINUED ON PAGE 6 VARIABLE ANNUITY HEDGING DIRECTIVE – A LONG AND WINDING ROAD By Eric Bisighini ... and losses for guaranteed benefits on variable annuity (VA) contracts. On July 18, 2014, the IRS pub- ...

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    • Authors: Society of Actuaries
    • Date: Oct 2014
    • Publication Name: Taxing Times
  • Taxing Times, Volume 13, Issue 1, February 2017
    Subchapter L: Can You Believe It? Prevailing Standard Mortality and Morbidity Tables May Be Adjustable for ... life insurance reserves for life insurance and annuity contracts using principles-based methodologies ...

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    • Authors: Society of Actuaries
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
  • Taxing Times, Volume 9 Issue 2
    NEW NET INVESTMENT INCOME TAX ON “ANNUITIES” A s part of the health care legislation enacted in March ... regulations and how they affect taxpayers holding annuity and life insurance contracts. BACKGROUND & HISTORY ...

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    • Authors: Society of Actuaries
    • Date: May 2013
    • Publication Name: Taxing Times
  • Taxing Times newsletter
    insurance tax-related content with its members. T I M E S VOLUME 11 | ISSUE 2 | JUNE 2015 Taxation Section ... Timothy Branch, Sheryl Flum, Susan Hotine, Mark S. Smith, 34 Reporting the Costs and Benefits of ...

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    • Authors: Society of Actuaries
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Taxing Times May, Issue 2, 2014
    CONTINUED ON PAGE 5 WELCOME, HELEN HUBBARD By Mark S. Smith I n July 2013, the Internal Revenue Service ... I M E S VOLUME 10 | ISSUE 2 | MAY 2014 Taxation Section 1 Welcome, Helen Hubbard By Mark S. Smith ...

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    • Authors: Society of Actuaries
    • Date: May 2014
    • Publication Name: Taxing Times