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  • 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

  • Overview of the Tax Cuts and Jobs Act: Major Changes

    Overview of the Tax Cuts and Jobs Act: Major Changes The article provides a summary of the 2017 Tax CUts and Jobs Act provisions that are most important to life insurance companies. Tax ...

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    • Authors: Surjya Mitra, Mark Smith, James Kress
    • Date: Jun 2018
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • 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

  • 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

  • From the Chair

    From the Chair A discussion about the taxation of life insurance companies and affiliated products and the ramifications it has annuity contracts and long-term care. Principles-based ...

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    • Authors: Christian J DesRochers
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: 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

  • Taxing Times, February 2011, Volume 7, Issue 11

    Taxing Times, February 2011, Volume 7, Issue 11 February 2011 issue of the Taxation Section newsletter, Taxing Times 11634 2/1/2011 12:00:00 AM ...

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    • Authors: Society of Actuaries
    • Date: Feb 2011
    • Publication Name: Taxing Times
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