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  • 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

    From the Editor A look back on the 25th anniversary of the 1984 Tax Act DEFRA and newly proposed regulations and legislation to raise tax revenue. Taxes=Taxation; 11591 09/01/2009 05:00:00 ...

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

  • Experience Rating, Helvering vs. LeGierse, and COLI/BOLI Arrangements

    Experience Rating, Helvering vs. LeGierse, and COLI/BOLI Arrangements Almost 65 years ago, the Supreme Court issued its opinion in Helvering v. Le Gierse, addressing when an arrangement should be ...

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    • Authors: Kirk Van Brunt
    • Date: Dec 2005
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy

  • The Temporary And Limited Waiver Of The RMD Rules For 2009

    The Temporary And Limited Waiver Of The RMD Rules For 2009 This article discusses the temporary waiver and how it provides only limited relief from the section 401a9 minimum distribution ...

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    • Authors: Mark E Griffin
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Pensions & Retirement; Public Policy

  • From the Editor

    From the Editor This editorial highlights the hot topics happening in the tax industry today. Annuity reserves;Health savings accounts=HSA;Variable annuities; 11583 05/01/2009 05:00:00 ...

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

  • XXX Reserve Funding is Debt for Federal Tax Purposes

    XXX Reserve Funding is Debt for Federal Tax Purposes This article discusses XXX reserve financing, one of the most common life insurance industry capital markets funding transactions. Capital ...

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    • Authors: Arthur C Schneider, Seth L Rosen
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Reserves - Life Insurance; Public Policy

  • Inside the IRS: An Interview with William J. Wilkins

    Inside the IRS: An Interview with William J. Wilkins An interview with William J. Wilkins, Chief Counsel for the Internal Revenue Service and the Assistant General Counsel in the Department of ...

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

  • IRS Rules Longevity Contract is Annuity Under Section 72

    IRS Rules Longevity Contract is Annuity Under Section 72 In September 2009, the Internal Revenue Service IRS released a private letter ruling PLR 200939018 June 18, 2009 addressing a contract in ...

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    • Authors: Joseph F McKeever
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy

  • Conflicting Definitions of “Spouse” Under DOMA and State Law

    Conflicting Definitions of “Spouse” Under DOMA and State Law A discussion of spousal provisions that are governed by federal income tax law, specifically the difference between some state laws ...

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    • Authors: Mark E Griffin
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
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