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7702A Reduction in Benefits Testing: A Simplified Approach
7702A Reduction in Benefits Testing: A Simplified Approach This article provides an alternative method to the computation of the Reduction in Benefits Test under 7702A. Part 1 provided for ...- Authors: Larry Hersh
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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ACLI Update: Update on Noncoordinated Benefits
ACLI Update: Update on Noncoordinated Benefits Discussion of recent developments in the taxation of noncoordinated benefits such as fixed indemnity, hospital indemnity, and specified disease ...- Authors: Sarah Lashley, Regina Y Rose, Mandana Parsazad
- Date: Oct 2023
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Health & Disability; Health & Disability>Accident insurance; Health & Disability>Critical illness insurance; Health & Disability>Health care quality; Health & Disability>Health insurance; Public Policy; Public Policy; Public Policy; Public Policy; Health & Disability>Affordable Care Act (ACA)
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The Impact of BEAT on U.S.-Foreign Affiliated Reinsurance
The Impact of BEAT on U.S.-Foreign Affiliated Reinsurance Enacted pursuant to the 2017 Tax Cuts and Jobs Act (TCJA) , the base erosion and anti-abuse tax (BEAT) is one of the most dramatic ...- Date: Dec 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Reinsurance
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Updated Life Expectancy and Distribution Period Tables: Final Regulations Issued for Determining Required Minimum Distributions
Updated Life Expectancy and Distribution Period Tables: Final Regulations Issued for Determining Required Minimum Distributions IRS published final regulations on updated life expectancy and ...- Authors: Yaohua Zhou
- Date: Jul 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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Taxation for M&A and Reinsurance, Part 2: Product Considerations
Taxation for M&A and Reinsurance, Part 2: Product Considerations The article focuses on the policyholder tax considerations specific to various types of contracts sold by life insurance ...- Authors: Jeffrey Stabach, Brian King, Philip Ferrari
- Date: Dec 2020
- Competency: Results-Oriented Solutions
- Publication Name: Taxing Times
- Topics: Life Insurance; Public Policy
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ACLI Update Column
ACLI Update Column This update column from ACLI the “General Explanations of the Administration’s Revenue Proposals for Fiscal Year 2022” (Green Book). By Mandana Parsazad and Regina Rose TAXING ...- Authors: Mandana Parazad, Regina Y Rose
- Date: Aug 2021
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Life Insurance