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  • Unique Tax issues in LTC transactions
    Unique ... considerations in structuring and pricing long-term care transactions. Includes consideration around the ... step-down) Premium deficiency reserves, Long-term care reserves 3/18/2019 12:00:00 AM ...

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    • Authors: Peter J Sproul
    • Date: Mar 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Long-term Care; Reinsurance
  • In the Beginninng...How does ERISA Apply to Annuities
    investment advice for a fee or other compensation, direct or indirect, or has any authority or responsibility ... invest- ment advisers to assist. But the plan’s primary service provider (e.g., the “recordkeeper” or ...

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    • Authors: Michael L Hadley
    • Date: Mar 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Plan design; Pensions & Retirement>Private sector plans; Pensions & Retirement>Public sector plans; Pensions & Retirement>Plan termination
  • Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI?
    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 ...

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    • Authors: Bryan W Keene, Mark Smith
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • TCJA’s NOL Changes and Their Potential Impact on Reinsurance Transactions
    regulations is still uncertain.10 Two of the primary questions when P&C insurance companies are included ... considerations around DAC and reserves in long-term care trans- actions, see Peter J. Sproul, with contributions ...

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    • Authors: ELI KATZ, Lauren Allen
    • Date: Nov 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: General Insurance (Property & Casualty)
  • IRS’s Proposed LRD Rules for Nonlife Reserves are Out
    PROPOSED UNDER THE REGS The Regs contain four primary components: • Changes to the applicable rate of ... of the method are relatively complicated, the primary mechanism for smoothing is to average the negative ...

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    • Authors: Jay Riback
    • Date: Mar 2019
    • Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance
  • Proposed Regulations on Reporting Requirements for Transfers for Value of Life Insurance Contracts
    1042-S Mar. 15 To From To From To To To Direct RPS Transfer to foreign person Reportable death ... apparently file and furnish Form 1099-SB following the “Direct RPS” section of this chart. e. If the issuer does ...

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    • Authors: Society of Actuaries
    • Date: Nov 2019
    • Competency: Communication; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies
    In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life ... many other complications in practice, requiring care- ful attention to character (ordinary vs. capital) ...

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    • Authors: Kristin R Norberg
    • Date: Nov 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting