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  • A Tax Like No Other: The Health Insurer Fee
    A Tax Like No Other: The Health Insurer Fee The PPACA imposed a market share-based health ... considerations regarding fee administration. Health care reform;Health insurance;Health risks;Internal Revenue ...

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    • Authors: Mersini Keller
    • Date: Oct 2015
    • Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Health & Disability>Health insurance; Health & Disability>Health risks; Public Policy
  • Tracking the Flow of Money in a Life Insurance Policy to Compute Cost Basis and Distributions
    trans- action is applied to the policy. Avoiding direct references to detailed product specifics (like ... early distributions, 1035 exchanges, or Long Term Care rider charges, for example. Form 1099-R and the ...

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    • Authors: Scott Koehler
    • Date: Oct 2017
    • Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Best practices; Public Policy; Technology & Applications>Software
  • 2012–2013 Priority Guidance Plan—What’s in It for Life Insurance Companies?
    Guidance on annuity contracts with a long-term care insur- ance rider under I.R.C. §§ 72 and 7702B. ... health insurance companies from the Affordable Care Act of 2010.) 9. Guidance on exchanges under I ...

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    • Authors: Susan Hotine
    • Date: May 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
  • Executive Orders on Regulatory Guidance Could Affect IRS Published Guidance
    Executive Orders on Regulatory Guidance Could Affect IRS Published Guidance The article summarizes ... of cash value, annuity contracts with long-term care riders, and captive insurance. This year, as in ...

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    • Authors: Mark S. Smith
    • Date: Oct 2017
    • Competency: Leadership>Change management; Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance for Tax Purposes
    IRS Rules That Insurance Against Decline in Asset's Market Value is Not Insurance ... transfer risk are insurance policies even where the primary purpose of the contract is to transfer risk. For ...

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    • Authors: Kevin Owens, Gregory Stephenson
    • Date: May 2012
    • Competency: Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • ACLI Update
    ACLI Update Update on tax legislation and legislation-related materials relating to life ... 7 Exclusion of employer contributions for health care 863.1 Defined benefit plans 424.3 Defined contribution ...

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    • Authors: Mandana Parsazad, Pete Bautz, Regina Y Rose
    • Date: Jun 2017
    • Competency: Strategic Insight and Integration>Big picture view
    • Publication Name: Taxing Times