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  • IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies”

    IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies” A discussion of the proposed safe harbor with respect to calculations for contracts where the insured reaches age 100. Internal ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield, Alison R Peak
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy

  • TAM 201844009: When is a Permitted Practice not a “Permitted Practice”?

    TAM 201844009: When is a Permitted Practice not a “Permitted Practice”? On Nov. 2, 2018, the Internal Revenue Service (IRS) released Technical Advice Memorandum 201844009 (the TAM). 6/13/2019 ...

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    • Authors: Kristin R Norberg
    • Date: Jun 2019
    • Publication Name: Taxing Times
    • Topics: Long-term Care>Long-term care insurance; Public Policy

  • A Mystery Partially Unveiled: The IRS Rules on Section 7702A's Necessary Premium Test

    A Mystery Partially Unveiled: The IRS Rules on Section 7702A's Necessary Premium Test The Internal Revenue Service issued its seminal ruling interpreting Internal Revenal Code section ...

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    • Authors: Application Administrator, Craig R Springfield
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy

  • Recent Developments on Policyholder Dividend Accruals

    Recent Developments on Policyholder Dividend Accruals Many life insurance companies that issue participating policies follow business practices that they argue allow them a deduction for tax ...

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    • Authors: Peter Winslow, Brion Graber
    • Date: May 2012
    • Competency: Strategic Insight and Integration>Effective decision-making
    • Publication Name: Taxing Times
    • Topics: Public Policy

  • Then and Now

    Then and Now The author uses a reprint of an article from the very first edition of the “News from the Individual Life Insurance and Annuity Product Development Section” and assistance from the ...

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    • Authors: Paula Hodges
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Public Policy

  • ACLI Update

    ACLI Update Update on industry action on legislative and tax regulatory items affecting the life insurance industry. taxation;Internal Revenue Service=IRS;Derivatives 6442471317 10/1/2016 12:00: ...

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    • Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
    • Date: Oct 2016
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Public Policy

  • Many Hands Make Light Work

    Many Hands Make Light Work Highlights of recent activities of the Taxation Section Taxes=Taxation;Professional development=PD;Tax accounting;Life insurance 6442451614 10/1/2013 12:00:00 AM ...

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    • Authors: Mary Caramagno
    • Date: Oct 2013
    • Competency: Professional Values>Practice expertise; Relationship Management>Team leadership
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional development; Financial Reporting & Accounting>Tax accounting; Public Policy

  • Update: IRS Issues Guidance Regarding the 2 Percent De Minimis Exception Under IRC Section 162(M)(6)

    Update: IRS Issues Guidance Regarding the 2 Percent De Minimis Exception Under IRC Section 162(M)(6) Updated discussion of IRS Proposed Regulations under Section 162(m)(6), their potential impact ...

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    • Authors: Daniel Stringham
    • Date: Oct 2013
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Health insurance; Public Policy

  • Recent Guidance Involving the Taxation of Life Settlement Transactions

    Recent Guidance Involving the Taxation of Life Settlement Transactions A discussion of new IRS rulings with respect to the taxation of life settlement transactions. Capital gains;Internal Revenue ...

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    • Authors: Frederic Gelfond, Yvonne Fujimoto
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy

  • Taxing Times, Volume 13, Issue 1, February 2017

    Taxing Times, Volume 13, Issue 1, February 2017 Read the February 2017 issue of Taxing Times published by the The Taxation Section. Newsletters provide practical information for the working ...

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    • Authors: Society of Actuaries
    • Date: Feb 2017
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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