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  • The IRS Rules on Section 7702 Issues Regarding a Guaranteed Distribution Rider

    The IRS Rules on Section 7702 Issues Regarding a Guaranteed Distribution Rider Discusses PLR 201046008, regarding addition of a rider to a variable life policy that provides a minimum annual ...

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    • Authors: Brian King
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life

  • In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies

    In the Beginning... A Column Devoted to Tax Basics: Tax Accounting and Deferred Taxes for Life Insurance Companies The article provides an introduction to tax accounting for U.S. life insurance ...

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    • Authors: Kristin R Norberg
    • Date: Nov 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting

  • Applying Section 72(s) to Joint-Life GLWBs Covering Non-Spouses

    Applying Section 72(s) to Joint-Life GLWBs Covering Non-Spouses The article discusses two IRS private letter rulings addressing the application of the section 72(s) after death distribution ...

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    • Authors: Joseph F McKeever
    • Date: May 2013
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Professional development

  • The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A

    The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A Overview of upcoming second edition of book. Tax accounting;Tax accounting ...

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    • Authors: John Adney, Brian King, Craig R Springfield
    • Date: Jun 2015
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • From the Chair

    From the Chair Introductory column written for each issue, expressing the views of the Section's Chairperson Professional development;taxes 6442463189 6/1/2015 12:00:00 AM ...

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    • Authors: Timothy Branch
    • Date: Jun 2015
    • Competency: Leadership>Thought leadership
    • Publication Name: Taxing Times

  • October issue of Taxing Times Full issue

    October issue of Taxing Times Full issue October issue of Taxing Times Taxes;Public finance;Globalization 6442464338 10/1/2015 12:00:00 AM ...

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    • Authors: Society of Actuaries
    • Date: Oct 2015
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Economics; Public Policy; Public Policy

  • IRS Issues Guidance on the Separate Account Dividends Received Deduction

    IRS Issues Guidance on the Separate Account Dividends Received Deduction The article summarizes and comments on a recent IRS Chief Counsel Advice that addressed how the proration formula works ...

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    • Authors: Samuel A Mitchell, John Adney
    • Date: Jun 2016
    • Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
    • Publication Name: Taxing Times
    • Topics: Annuities>Variable annuities; Enterprise Risk Management>Compliance; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting

  • Possible Opportunities for Product Design: the IRS Advises on a Notice That Does Not Apply to Non-Qualified Annuities

    Possible Opportunities for Product Design: the IRS Advises on a Notice That Does Not Apply to Non-Qualified Annuities Examines Notice 2016-39 on phased retirement payments from defined benefit ...

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    • Authors: John Adney, Mark E Griffin
    • Date: Oct 2016
    • Competency: Strategic Insight and Integration>Strategy development
    • Publication Name: Taxing Times
    • Topics: Annuities>Payout annuities

  • Cross-Border Life Insurance: Differing Definitions in an Age of International Tax Reporting

    Cross-Border Life Insurance: Differing Definitions in an Age of International Tax Reporting The article discussing the differing tax definitions of life insurance in the US and Canada and relates ...

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    • Authors: John Adney, Philip Friedlan
    • Date: May 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance

  • Thoughts From the Chair

    Thoughts From the Chair Chairperson's column for the October 2020 issue of Taxing Times with thoughts on the effects of COVID-19 on the Taxation Section. 10/27/2020 12:00:00 AM ...

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    • Authors: Thomas Edwalds
    • Date: Oct 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession
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