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  • The Life Insurance Product Tax Provisions of H.R. 1

    The Life Insurance Product Tax Provisions of H.R. 1 The article summarizes the provisions of H.R. 1 that impact the tax qualification of life insurance contracts and the tax reporting of life ...

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    • Authors: Brian King, John Adney, Craig R Springfield
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge; Leadership
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy

  • IRS Approves Annuity Treatment for Term Certain Variable Payout

    IRS Approves Annuity Treatment for Term Certain Variable Payout The article discusses a recent IRS private letter ruling granting IRC section 72(b) exclusion ratio treatment for amounts received ...

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    • Authors: John Adney
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Public Policy

  • Variable Annuity Hedging Directive – A Long and Winding Road

    Variable Annuity Hedging Directive – A Long and Winding Road This article outlines the IRS directive published in July 2014, which provides a safe harbor treatment for variable annuity hedging ...

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    • Authors: Timothy Branch
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Finance & Investments>Derivatives; Financial Reporting & Accounting>Tax accounting; Public Policy

  • ACLI Update: Proposed Regulations Under Section 166 on the Conclusive Presumption of Worthlessness

    ACLI Update: Proposed Regulations Under Section 166 on the Conclusive Presumption of Worthlessness The article describes recently proposed regulations on the deduction of partially-worthless ...

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    • Authors: Sarah Lashley, Regina Y Rose
    • Date: Nov 2024
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Public Policy; Public Policy; Public Policy

  • Section 807(f)-Tax Impact of Statutory Reserve Change

    Section 807(f)-Tax Impact of Statutory Reserve Change Interplay of §807(f) and the stat cap in §807(d) as there continues to be uncertainty as to whether a change to the stat reserve could ...

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    • Authors: Sheryl Flum, Elizabeth Petrie, Frederick Campbell-Mohn
    • Date: Jun 2017
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance

  • Product Tax Implications of the Adoption of the 2017 CSO

    Product Tax Implications of the Adoption of the 2017 CSO Provides information on Section 7702 mortality requirements, the implications of the adoption of the 2017 CSO tables and the need for IRS ...

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    • Authors: Brian King, John Adney, Craig R Springfield
    • Date: Oct 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance

  • PLR 200906001 – A Conservative Taxpayer or a Very Subtle Message from the IRS?

    PLR 200906001 – A Conservative Taxpayer or a Very Subtle Message from the IRS? A discussion of the PLR that addresses a Wellness Rider that an affiliated group of life insurance companies ...

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    • Authors: Daniela Stoia, Joseph F McKeever
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy

  • Congress Clarifies Treatment of Partial Annuitizations

    Congress Clarifies Treatment of Partial Annuitizations Clarification of the tax treatment of non-qualified deferred annuities that are “partially annuitized” is discussed in detail in this ...

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    • Authors: Bryan W Keene
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities

  • The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life Insurance and Annuity Contracts

    The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life Insurance and Annuity Contracts This article provides a short history of the correction procedures ...

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    • Authors: Application Administrator, Walter Welsh, Alison R Peak
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities; Life Insurance; Public Policy

  • T3 – Taxing Times Tidbits

    T3 – Taxing Times Tidbits A discussion of: the value of a life insurance contract distributed from a qualified pension plan, IRS industry director directive on the DRD for life insurance separate ...

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    • Authors: Christian J DesRochers, Susan Hotine, Peter Winslow
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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