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IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts
Insurer represented that the sole annuitant is the “primary annuitant” within the meaning of Section 72(s)(6)(B) ... Insurer represented that the sole annuitant is the “primary annuitant,” as in the Grantor Trust Scenario.- Authors: Eric Lanning, Bryan W Keene
- Date: Nov 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Individual annuities; Annuities>Marketing and distribution - Annuities; Annuities>Payout annuities; Public Policy; Annuities>Deferred annuities
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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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Taxation for M&A and Reinsurance, Part 2: Product Considerations
companies (e.g., life insurance, annuities, long-term care insurance),[1] and also can vary based on the markets ... non-taxability of amounts paid under a qualified long-term care policy. In addition, the IRC sets forth requirements ...- Authors: Jeffrey Stabach, Brian King, Philip Ferrari
- Date: Dec 2020
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Final Regulations Under Sections 101 and 6050Y
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: Craig R Springfield, Kristin R Norberg
- Date: Feb 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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ACLI Update Column
family farms worth more than $5 million and primary and secondary homes totaling more than $2 million ... importance to the life insurance industry: • The primary intangible asset in life insurance company acquisitions ...- Authors: Regina Y Rose, Mandana Parsazad
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
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ACLI Update
ACLI Update Update on tax regulatory and legislative developments of relevance to life ... definitions. • Guidance on combination annuity/long-term care (“LTC”) contracts and exchanges of annuities for ...- Authors: Mandana Parsazad, Regina Y Rose
- Date: Oct 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Taxing Times, October 2020
Taxing Times, October 2020 Read the October 2020 issue of Taxing Times published by the ... definitions. • Guidance on combination annuity/long-term care (“LTC”) contracts and exchanges of annuities for ...- Authors: Society of Actuaries
- Date: Oct 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession
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New Regulations Provide Guidance on Computation and Reporting of Reserves
New Regulations Provide Guidance on Computation and Reporting of Reserves The article discusses ... under individual disability contracts, or long-term care contracts, are deductible and are not AAR solely ...- Authors: Mark Smith, Arthur Schneider
- Date: Nov 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Life Insurance>Reserves - Life Insurance