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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 ...- Authors: Brian King
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- 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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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 ...- 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
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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 ...- 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
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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 ...- Authors: Christian J DesRochers
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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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 ...- Authors: James Reiskytl
- Date: Apr 2006
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Public Policy
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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 ...- Authors: Kirk Van Brunt
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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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 ...- Authors: Mark E Griffin
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Pensions & Retirement; Public Policy
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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 5/1/2009 12:00:00 AM ...- Authors: Brian King
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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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 ...- Authors: Mark E Griffin
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy