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  • Taxing Times: Twenty Years of Thought Leadership

    Taxing Times: Twenty Years of Thought Leadership The article discusses ACLI's comment letters submitted to Treasury and the IRS in response to the proposed regulations on the Corporate ...

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    • Date: Aug 2025
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy

  • Automatic Waivers and Other Waivers Under New IRC § 7702 and § 101f Correction Procedures

    Automatic Waivers and Other Waivers Under New IRC § 7702 and § 101f Correction Procedures This article is a discussion about automatic waivers and the corresponding procedures under IRC ...

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    • Authors: Stephen P Dicke
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy

  • From the Editor

    From the Editor A look back on the 25th anniversary of the 1984 Tax Act DEFRA and newly proposed regulations and legislation to raise tax revenue. Taxes=Taxation; 11591 9/1/2009 12:00:00 AM ...

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    • Authors: Brian King
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy

  • Life Beyond 100: Rev. Proc. 2010-28 Finalizes the “Age 100 Methodologies” Safe Harbor

    Life Beyond 100: Rev. Proc. 2010-28 Finalizes the “Age 100 Methodologies” Safe Harbor Discusses the Age 100 safe harbor methodologies in the 2010 IRS revenue procedure, and then provided some ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance

  • T3: Taxing Times Tidbits

    T3: Taxing Times Tidbits A discussion of, first, the three-year transition period for adopting principle-based reserves and how it might not apply to tax reserves, and second, the tax impact of ...

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    • Authors: Kory Olsen, Peter Winslow
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance

  • Taxation of Distributions

    Taxation of Distributions The rules governing the tax treatment of distributions from life insurance or annuity contracts are complex. Worse, the relevant IRC section, section 72, seems at times ...

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    • Authors: Douglas N Hertz
    • Date: May 2005
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Annuities; Life Insurance

  • T3: TAXING TIMES Tidbits

    T3: TAXING TIMES Tidbits A discussion about premium deficiency reserves and tax regulations for employer-owned insurance contracts Acquisition expenses;Internal Revenue Service=IRS;Life reserves; ...

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    • Authors: Peter Winslow, Lynlee C Baker
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance

  • Rev. Proc. 2008-38—“Alternative C” QAB Closing Agreements

    Rev. Proc. 2008-38—“Alternative C” QAB Closing Agreements This article begins with a brief review of the treatment of QAB charges under the Code and the guidance the Internal Revenue Service the ...

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    • Authors: Craig R Springfield, Daniela Stoia
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance

  • T3: Taxing Times Tidbits

    T3: Taxing Times Tidbits Articles on IRS private letter rulings on combination products, IRS treatment of reinsurance under section 845, and IRS waivers for failed contracts under section 7702.

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    • Authors: Mark E Griffin, Craig R Springfield, Daniela Stoia, Biruta P Kelly
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Life Insurance; Public Policy; Reinsurance

  • 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
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