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  • 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 ... Section 7702 by the ConsolidatedAppropriations Act, 2021. The Consolidated Appropriations Act made changes ...

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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
  • Taxation for M&A and Reinsurance, Part 2: Product Considerations
    Considerations The article focuses on the policyholder tax considerations specific to various types of contracts ... reinsurance transactions, buyers need to be aware of the product tax compliance (PTC) requirements and evaluate ...

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    • Authors: Jeffrey Stabach, Brian King, Philip Ferrari
    • Date: Dec 2020
    • Competency: Results-Oriented Solutions
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy