Announcement: SOA releases February 2024 Exam FM passing candidate numbers.

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  • From the Chair
    From the Chair The Chairperson addresses the readers. Taxes;Universal Life;Life Insurance;Product Administration 6442483919 6/1/2018 12:00:00 AM ...

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    • Authors: Housseine Essaheb
    • Date: Jun 2018
    • Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life
  • The IRS Rules on Section 7702 Issues Regarding a Guaranteed Distribution Rider
    The IRS Rules on Section 7702 Issues Regarding a Guaranteed Distribution Rider Discusses PLR 201046008, regarding addition of a rider to a variable life policy that provides a minimum annual ...

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    • Authors: Brian King
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life
  • Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts
    Determining Guideline Premiums forFixed-Premium Universal LifeInsurance Contracts Over the past few years, the Internal Revenue Service has issued two private letter rulings waiving the failure ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield
    • Date: Dec 2005
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life; Public Policy
  • Proposed Regulations on “Toll Tax” Under Amended Section 965
    Proposed Regulations on “Toll Tax” Under Amended Section 965 Provides a few highlights of the rules set forth in the Proposed 965 Regulations and the impact such rules have on the determination ...

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    • Authors: Surjya Mitra
    • Date: Oct 2018
    • Competency: Communication>Written communication
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life
  • Guideline Premium Forceouts
    Guideline Premium Forceouts This article describes the potential effects of a Guideline Premium Forceout on the policy values and administration of Universal Life policies. Universal Life;Product ...

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    • Authors: Lawrence Hersh
    • Date: Feb 2018
    • Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life
  • From the Chair
    From the Chair The Chairperson addresses the readers. Life Insurance 6442480742 2/1/2018 12:00:00 AM ...

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    • Authors: Housseine Essaheb
    • Date: Feb 2018
    • Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life
  • Captive Evaluation in Reserve Mechanical
    Captive Evaluation in Reserve Mechanical Provides an overview of the case “Reserve Mechanical” 6442484794 10/1/2018 12:00:00 AM ...

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    • Authors: Jean Baxley, Catherine Moore
    • Date: Oct 2018
    • Competency: Communication>Written communication
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life
  • From the Chair
    From the Chair The Chairperson addresses the readers. 6442484796 10/1/2018 12:00:00 AM ...

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    • Authors: Housseine Essaheb
    • Date: Oct 2018
    • Competency: Communication>Written communication
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life
  • Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
    Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A The article discusses the impact of changes made to Internal Revenue Code Section 7702 by the ConsolidatedAppropriations Act, ...

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    • Authors: Brian King, Craig R Springfield, Robert A Fishbein
    • Date: Mar 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Whole life; Public Policy; Public Policy
  • In the Beginning…A Column Devoted to Tax Basics Why Section 7702 (and 7702A, too)? Some Historical Perspectives
    In the Beginning…A Column Devoted to Tax Basics Why Section 7702 (and 7702A, too)? Some Historical Perspectives In this article, the authors take an exploration of the pertinent life insurance ...

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    • Authors: John Adney
    • Date: Feb 2018
    • Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life