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The Temporary And Limited Waiver Of The RMD Rules For 2009
The Temporary And Limited Waiver Of The RMD Rules For 2009 This article discusses the temporary waiver and how it provides only limited relief from the section 401a9 minimum distribution ...- Authors: Mark E Griffin
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Pensions & Retirement; Public Policy
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From the Editor
From the Editor This editorial highlights the hot topics happening in the tax industry today. Annuity reserves;Health savings accounts=HSA;Variable annuities; 11583 05/01/2009 05:00:00 ...- Authors: Brian King
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Note from the Editor
Note from the Editor Discusses the peer-review process as it relates to articles submitted for TAXING TIMES. Taxes=Taxation; 11592 09/01/2009 05:00:00 ...- Authors: Brian King
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Best practices
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XXX Reserve Funding is Debt for Federal Tax Purposes
XXX Reserve Funding is Debt for Federal Tax Purposes This article discusses XXX reserve financing, one of the most common life insurance industry capital markets funding transactions. Capital ...- Authors: Arthur C Schneider, Seth L Rosen
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Reserves - Life Insurance; Public Policy
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T3: TAXING TIMES Tidbits
T3: TAXING TIMES Tidbits Discussions on: 1. tax deductability of surrender losses of life insurance contracts 2. the IRS questioning of the immediate drop in asset values for variable product ...- Authors: Application Administrator, Charles J Auer, Craig Pichette, Bryan W Keene, Peter Winslow, Janel C Frank, Gregory K Oyler, Michael Edward Bauer
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Inside the IRS: An Interview with William J. Wilkins
Inside the IRS: An Interview with William J. Wilkins An interview with William J. Wilkins, Chief Counsel for the Internal Revenue Service and the Assistant General Counsel in the Department of ...- Authors: Christian J DesRochers
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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IRS Rules Longevity Contract is Annuity Under Section 72
IRS Rules Longevity Contract is Annuity Under Section 72 In September 2009, the Internal Revenue Service IRS released a private letter ruling PLR 200939018 June 18, 2009 addressing a contract in ...- Authors: Joseph F McKeever
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Mitchellel MitT3 – Taxing Times Tidbits
Mitchellel MitT3 – Taxing Times Tidbits A discussion of: IRS requirement disclosures of uncertain tax positions, disallowed interest reductions on earnings and profits, and tax standards for ...- Authors: Peter Winslow, Samuel A Mitchell, Stephen Baker
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Conflicting Definitions of “Spouse” Under DOMA and State Law
Conflicting Definitions of “Spouse” Under DOMA and State Law A discussion of spousal provisions that are governed by federal income tax law, specifically the difference between some state laws ...- Authors: Mark E Griffin
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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IRS Confirms Annuity Status of “Contingent Annuity Contracts”
IRS Confirms Annuity Status of “Contingent Annuity Contracts” A discussion of the three private letter rulings addressing the tax treatment of group insurance contingent annuity contracts ...- Authors: Bryan W Keene, Joseph F McKeever
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy