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  • IRS Confirms Annuity Status of “Contingent Annuity Contracts”

    IRS Confirms Annuity Status of “Contingent Annuity Contracts” A discussion of the three private letter rulings addressing the tax treatment of group insurance contingent annuity contracts ...

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    • Authors: Bryan W Keene, Joseph F McKeever
    • Date: May 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy

  • The Mystery of PLR 201006002

    The Mystery of PLR 201006002 An explanation of the reasons why the IRS should rule on the application of section 351 to the transfer of assets and reserves in an indemnity coinsurance transaction ...

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    • Authors: Julie V Goosman, Lori J Jones
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy; Reinsurance

  • Life Beyond 100: Rev. Proc. 2010-28 Finalizes the “Age 100 Methodologies” Safe Harbor

    Life Beyond 100: Rev. Proc. 2010-28 Finalizes the “Age 100 Methodologies” Safe Harbor Discusses the Age 100 safe harbor methodologies in the 2010 IRS revenue procedure, and then provided some ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance

  • T3: Taxing Times Tidbits

    T3: Taxing Times Tidbits A discussion of, first, the three-year transition period for adopting principle-based reserves and how it might not apply to tax reserves, and second, the tax impact of ...

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    • Authors: Kory Olsen, Peter Winslow
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance

  • Deactivating the Weapons of Mass Volatility: The Dodd-Frank Act, Section 1256 and the Taxation of Derivatives

    Deactivating the Weapons of Mass Volatility: The Dodd-Frank Act, Section 1256 and the Taxation of Derivatives Discusses taxation of derivatives, as changed for some types under Dodd-Frank and not ...

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    • Authors: John R Newton
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Derivatives

  • Taxation of Distributions

    Taxation of Distributions The rules governing the tax treatment of distributions from life insurance or annuity contracts are complex. Worse, the relevant IRC section, section 72, seems at times ...

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    • Authors: Douglas N Hertz
    • Date: May 2005
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Annuities; Life Insurance

  • New IRS Letter Ruling Provides Guidance on Substantially Equal Periodic Payments from Immediate Variable Annuities

    New IRS Letter Ruling Provides Guidance on Substantially Equal Periodic Payments from Immediate Variable Annuities Summarizes IRS private letter ruling PLR 200818018, released Jan. 29, 2008, ...

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    • Authors: Application Administrator, Bryan W Keene, Alison L Reynolds
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Payout annuities

  • ACLI Update

    ACLI Update This article summarized the Administration's proposals for new tax revenues in 2010 with respect to insurance and offers the ACLI viewpoint. Internal Revenue Service=IRS;Life ...

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    • Authors: Bill Elwell, Mandana Parsazad
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy

  • Uncertainty Remains in Tax Reserve Assumptions for Guaranteed Renewable and Noncancellable Health Insurance

    Uncertainty Remains in Tax Reserve Assumptions for Guaranteed Renewable and Noncancellable Health Insurance A discussion of the issues to be considered for computing tax reserves relating to ...

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    • Authors: Edward Robbins, Peter Winslow
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Health & Disability; Public Policy

  • ACLI Update

    ACLI Update Update on tax regulatory and legislative developments of relevance to life actuaries statutory reserves, life company expenses, life insurance 10/27/2020 12:00:00 AM ...

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    • Authors: Mandana Parsazad, Regina Y Rose
    • Date: Oct 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
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