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  • 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

  • Taxing Times, September 2006, Volume 2, Issue No. 2

    Taxing Times, September 2006, Volume 2, Issue No. 2 Taxing Times, September 2006, Volume 2, Issue No. 2. 26419 09/01/2006 05:00:00 ...

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    • Authors: Barbara Gold, Brian King, Craig R Springfield, Peter Winslow, Samuel A Mitchell, Lori J Jones, Gregory Stephenson
    • Date: Sep 2006
    • Publication Name: Taxing Times

  • Private Rulings Regarding“Cash Surrender Value”Under Section 7702

    Private Rulings Regarding“Cash Surrender Value”Under Section 7702 This article discusses two recent 2005 IRS private letter rulings that involved the meaning of “cash surrender value” as used ...

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    • Authors: Brian King, Craig R Springfield
    • Date: Sep 2006
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy

  • Calculation of Tax Expense in a Principles-Based Reserves Environment

    Calculation of Tax Expense in a Principles-Based Reserves Environment Addresses the question: “If it is accepted that reserves should be pre-tax, why should required capital be post-tax?” Taxes= ...

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    • Authors: Edward Robbins
    • Date: Feb 2008
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III

    Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008-18—AG VACARVM and Life PBR Part III Dialogue between Peter Winslow, a tax attorney, and Edward Robbins and Christian DesRochers, tax ...

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    • Authors: Christian J DesRochers, Edward Robbins, Peter Winslow
    • Date: Mar 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance

  • New IRS Letter Ruling Provides Guidance on Substantially Equal Periodic Payments from Immediate Variable Annuities

    New IRS Letter Ruling Provides Guidance on Substantially Equal Periodic Payments from Immediate Variable Annuities Summarizes IRS private letter ruling PLR 200818018, released Jan. 29, 2008, ...

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    • Authors: Application Administrator, Bryan W Keene, Alison L Reynolds
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Payout annuities

  • Separate Account Dividends Received Deduction

    Separate Account Dividends Received Deduction Status update on the Separate Account Dividends Received Deduction, SADRD. Financial reporting;Taxes=Taxation; 11505 09/01/2008 05:00:00 ...

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    • Authors: Stephen Baker, Gregory Stephenson
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • Taxing Times February 2009 Supplement

    Taxing Times February 2009 Supplement February 2009 Supplement to the Taxation Section newsletter, Taxing Times 11561 02/01/2009 06:00:00 ...

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    • Authors: Society of Actuaries
    • Date: Feb 2009
    • Publication Name: Taxing Times

  • Insurance Transfer Pricing: Issues For Life Reinsurance Transactions

    Insurance Transfer Pricing: Issues For Life Reinsurance Transactions This article describes the transfer pricing rules applicable to life reinsurance transactions generally, and then outlines a ...

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    • Authors: Christian J DesRochers
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy; Reinsurance

  • ACLI Update

    ACLI Update This article summarized the Administration's proposals for new tax revenues in 2010 with respect to insurance and offers the ACLI viewpoint. Internal Revenue Service=IRS;Life ...

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    • Authors: Bill Elwell, Mandana Parsazad
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
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