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IRS Updates Guidance on SEPP Exception to 10% Additional Tax
periodic payments. By Mark E. Griffin and Prasanthi S. Paritala TAXING TIMES, October 2022 On Jan. 18, 2022 ... SEPPs under Code section 72(q) for non-qualified annuity contracts. Background Code sections 72(q)(1) ...- Authors: Mark E Griffin, Prasanthi Paritala
- Date: Sep 2022
- Competency: Communication; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement>Defined contribution and 401k plans; Annuities>Deferred annuities
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ACLI Update: Administration’s FY2023 Budget Summary of Tax Proposals of Interest to Life Insurers
ACLI Update: Administration’s FY2023 Budget Summary of Tax Proposals of Interest to Life Insurers Summary ... Summary of Administration's FY 2023 Tax Proposals of Interest to Life Insurers blockquote { margin: 10px ...
- Authors: Regina Y Rose, Mandana Parsazad
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy
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T3: TAXING TIMES TIDBITS
life (UL) insurance contracts and another for annuity contracts. Assume further that the UL change in ... positive section 481(a) adjustment of $100, and the annuity change in basis results in a negative adjustment ...
- Authors: Arthur C Schneider, Surjya Mitra
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Expenses - Life Insurance; Public Policy
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ACLI Update
Inflation Reduction Act (Budget Reconciliation Bill)'s tax provisions, including the corporate minimum book ... fixed indemnity benefits); and an update on the OECD’s Base Erosion and Profit Shifting Project blockquote ...
- Authors: Mandana Parazad, Regina Y Rose, Sarah Lashley
- Date: Sep 2022
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Health & Disability; Life Insurance
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Introduction to Pillars One and Two for Insurers
and Two for Insurers One major feature of the OECD's two-pillar regime is that MNEs would base the calculation ... taxes based on customers in their country. Pillar One’s new taxing right, as currently proposed, does not ...
- Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
- Date: Sep 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Global Perspectives
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7702A Reduction in Benefits Testing: A Simplified Approach
the test. Under the traditional method, the policy’s full premium history is used to determine the MEC ... determination of a MEC status, a determination of the premium(s) that must be refunded to the policy owner to bring ...
- Authors: Larry Hersh
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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Thoughts from the Chair
Thoughts from the Chair I present my thoughts on the importance for the section to collaborate ... Taxation Section will even have sessions at the SOA’s Health Meeting. Over the past years, we have been ...
- Authors: Erik Pronovost
- Date: May 2022
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Public Policy