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  • The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
    213, holding that certain reserves for long-term care insurance contracts are life insurance reserves ... standard mortality or morbidity tables for long-term care insurance, so that, as the IRS’s ruling recognizes ...

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    • Authors: Application Administrator, Joseph F McKeever
    • Date: May 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
  • Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing the Meaning of Scetion 7702f2A
    Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing ... permitted such benefits under “qualified” long-term care insurance contracts (under section 7702B) while ...

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    • Authors: Application Administrator, Alison R Peak
    • Date: Jun 2009
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Product Matters!
    • Topics: Life Insurance>Non-forfeiture benefits; Public Policy