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  • 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

  • Letter to the Editor

    Letter to the Editor This letter discusses answers to the question “Is Homogeneity Required to Qualify as Insurance?” Corporate finance;Internal Revenue Service=IRS;Taxes=Taxation; 11575 5/1/2009 ...

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    • Authors: Timothy K Collins
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy

  • What’s on the Shelf? A Proposal to Tax the Inside Buildup

    What’s on the Shelf? A Proposal to Tax the Inside Buildup This article is a discussion of the proposal to tax the inside build-up in life insurance policies and the consequences if it were to be ...

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

  • Federal Tax Issues Under the 2001 CSO Mortality Tables

    Federal Tax Issues Under the 2001 CSO Mortality Tables Federal Tax Issues Under the 2001 CSO Mortality Tables Life reserves;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 9132 3/1/ ...

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    • Authors: Application Administrator, John J Spina
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy

  • Un-MECing a MEC

    Un-MECing a MEC Un-MECing a MEC by Arthur C. Schneider & Cherri R. Divin from The Financial Reporter, October 1999, Issue No. 40. Internal Revenue Service=IRS;Life ...

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    • Authors: Cherri R Divin, Arthur C Schneider
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Public Policy

  • 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 ...

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    • 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)

  • Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures

    Rev. Proc. 2008-41—Correction of Inadvertent Diversification Failures This article discusses a new procedure for correcting inadvertent failures to satisfy the diversification requirements ...

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    • Authors: Bryan W Keene, Joseph F McKeever
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Life Insurance; Public Policy

  • Guidance Released on COLI Best Practice Rules

    Guidance Released on COLI Best Practice Rules A brief overview of the rules for corporate owned life insurance in section 101j and then summarizes the guidance contained in the IRS notice. Death ...

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    • Authors: Application Administrator, Bryan W Keene, Joel Winston Mann
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy

  • From The Editor - In This Issue

    From The Editor - In This Issue The Taxing Times editor discusses what is in the current issue as well as Obama adminstration tax proposals affecting the insurance industry such as notification ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy

  • Getting Into the Act... Actuaries Address Tax Issues Head-On

    Getting Into the Act... Actuaries Address Tax Issues Head-On Discusses why it is so important for actuaries to actively monitor evolving issues with taxation of life insurance companies and ...

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    • Authors: James Reiskytl
    • Date: Apr 2006
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Public Policy
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