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ACLI Update Column
ACLI Update Column A discussion of Section 7702 and age 100 insured and the need for guidance on ... combined annuity and long-term care contracts Life insurance;Long-term care=LTC;Taxes=Taxation; 11607 ...- Authors: Walter Welsh, Mandana Parsazad
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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ACLI Update Column - Regulatory Developments
exchanges of non-qualified annuity contracts, Long Term Care features on Annuity or Life contracts, and the applicability ... Annuities;Internal Revenue Service=IRS;Long-term care insurance=LTCI;Taxes=Taxation; 4294977743 2/1/2012 ...- Authors: Walter Welsh, Mandana Parsazad, Pete Bautz
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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From the Chair
From the Chair A discussion about the taxation of life insurance companies and affiliated products ... ramifications it has annuity contracts and long-term care. Principles-based reserves=PBR;Taxes=Taxation; ...- Authors: Christian J DesRochers
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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IRS Issues Guidance and Seeks Comments on LTC Insurance Product Issues
IRS Issues Guidance and Seeks Comments on LTC Insurance Product Issues On ... issues related to Long Term Care products, combination products and long term care riders to annuities. Annuities;Internal ...- Authors: Craig R Springfield, Bryan W Keene
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Long-term Care>Long-term care insurance; Public Policy
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T3: Taxing Times Tidbits
T3: Taxing Times Tidbits Articles on IRS private letter rulings on combination products, IRS treatment ... insurance;Internal Revenue Service=IRS;Long-term care insurance=LTCI;Taxes=Taxation; 11588 9/1/2009 ...- Authors: Mark E Griffin, Craig R Springfield, Daniela Stoia, Biruta P Kelly
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance; Public Policy; Reinsurance
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IRS LB&I Division Issues Guidance to Examiners on the Codified Economic Substance Doctrine
IRS LB&I Division Issues Guidance to Examiners on the Codified Economic Substance Doctrine ... an effort to raise revenue as part of the health care reform legislation.1 The law provides for strict ...- Authors: Samuel A Mitchell
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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TAM 201844009: When is a Permitted Practice not a “Permitted Practice”?
to compute tax reserves for a block of long-term care (LTC) insurance contracts when the statutory reserving ... respect to line 12 of the regu- lation, is the primary issue addressed in the TAM. As discussed in some ...- Authors: Kristin R Norberg
- Date: Jun 2019
- Publication Name: Taxing Times
- Topics: Long-term Care>Long-term care insurance; Public Policy
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From the Chair- Forward to 2017!
larger issues elsewhere (the Great Recession, health care) or because of divided government. But here we are ... planning to do for PBR. I believe fervently that the primary mission of every Society of Actuaries section ...- Authors: Donald Walker
- 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
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Insurance Transfer Pricing: Issues For Life Reinsurance Transactions
readily available, the CUP method is the most direct and accurate method of check- ing transfer prices ... reliable measure of an arm’s length result, the two primary factors to take into account are: (1) the degree ...- Authors: Christian J DesRochers
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Reinsurance
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Investor Control: Will You Know It When You See It?
investment. Thus, if a policyholder is able to direct the insur- ance company how to invest its premium ... stated that no one but the investment manager may direct investments and deny the policyholder any “right ...- Authors: Ann Cammack, Frederic Gelfond
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy