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Taxing Times, Volume 13, Issue 3, October 2017
end of July, the effort to reform the Affordable Care Act has apparently failed (I will decline to express ... whether that was good or bad). Time spent on health care has delayed the start of tax reform. And we don’t ...- Authors: Society of Actuaries
- Date: Oct 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
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Taxing Times May 2009 Volume 5, Issue 2
development of separate account DRD and health care. It will be important to understand any such guidance ... permitted such benefits under “qualified” long-term care insurance contracts (under section 7702B) while ...- Authors: Society of Actuaries
- Date: May 2009
- Publication Name: Taxing Times
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Taxing Times, February 2011, Volume 7, Issue 11
annuity option under that contract—a so-called “direct” partial annuitization. Alternatively, a por- tion ... Department noted that current law does not address direct partial annuitizations, whereas it does allow indirect ...- Authors: Society of Actuaries
- Date: Feb 2011
- Publication Name: Taxing Times
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Taxing Times May 2011 Volume 7, Issue 2
modified by the Patient Protection and Affordable Care Act (published Dec. 6, 2010 in IRB 2010-49 as ... Guidance on annuity contracts with a long-term care insurance feature under §§72 and 7702B. • Guidance ...- Authors: Society of Actuaries
- Date: May 2011
- 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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Taxation Section, February 2013, Volume 9, Issue 1
20) AG 38 Example 8D - Adopted Sept. 2012 a. Primary reserve methodology - Starts with company’s ... but elects instead to switch to the compromise “Primary Reserve Methodology” of AG 38 Section 8D.a for ...- Authors: Society of Actuaries
- Date: Feb 2013
- Publication Name: Taxing Times
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Taxing Times – May 2012
discuss combination products involving long- term care (combined with annuity or life products) and an ... topics include tax issues with hedging, long-term care combination products, and a round-table discussion ...- Authors: Society of Actuaries
- Date: May 2012
- Publication Name: Taxing Times
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Taxing Times newsletter
look at some of the key concepts of the Affordable Care Act (ACA) with an article about the ACA’s three ... can enjoy rewarding careers. It is one of our primary mission objectives [as a nascent Taxation Section] ...- Authors: Society of Actuaries
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Taxing Times May 2010 Volume 6, Issue 2
letter rulings released on annuity and long-term care combination products, longevity insurance and ... issue under section 7702, and annuity and long-term care combination products under sections 72 and 7702B ...- Authors: Society of Actuaries
- Date: May 2010
- Publication Name: Taxing Times
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Taxing Times May 2008 Volume 4, Issue 2
on legislation, but this new position provided direct experience with the power of the media to influence ... annuity con- tracts, including new forms of long-term care riders and a whole range of living benefits for ...- Authors: Society of Actuaries
- Date: May 2008
- Publication Name: Taxing Times