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  • Removal of Profit/Loss Separation Rule from Life/Nonlife Regulations Eliminates Tax Issue from SecuritizingTriple-X Business

    Removal of Profit/Loss Separation Rule from Life/Nonlife Regulations Eliminates Tax Issue from SecuritizingTriple-X Business Recently, the IRS eliminated one of the more amorphous tax rules that ...

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    • Authors: Michael A Bell
    • Date: Sep 2006
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Reserves - Life Insurance; Public Policy; Reinsurance>Life reinsurance

  • The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life Insurance and Annuity Contracts

    The Road to the Remediation Revolution: A Short History of the Correction Procedures for Life Insurance and Annuity Contracts This article provides a short history of the correction procedures ...

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    • Authors: Application Administrator, Walter Welsh, Alison R Peak
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Annuities; Life Insurance; Public Policy

  • History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements

    History of the Use of Tax Rates in Sections 7702 and 7702A Closing Agreements This article discusses tax rates used in computing toll charges for closing agreements with respect to corrections ...

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    • Authors: Brian King
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy

  • Surprising Investor Control Advice from IRS

    Surprising Investor Control Advice from IRS The IRS believes that any segregated asset account comprised of a pool of individual securities will run afoul of the investor control doctrine. This ...

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

  • PLR 200906001 – A Conservative Taxpayer or a Very Subtle Message from the IRS?

    PLR 200906001 – A Conservative Taxpayer or a Very Subtle Message from the IRS? A discussion of the PLR that addresses a Wellness Rider that an affiliated group of life insurance companies ...

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    • Authors: Daniela Stoia, Joseph F McKeever
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy

  • From the Chair

    From the Chair A discussion about the taxation of life insurance companies and affiliated products and the ramifications it has annuity contracts and long-term care. Principles-based ...

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

  • 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

  • To Our Readers

    To Our Readers Overview of articles in the October 2013 issue of TAXING TIMES. Taxes=Taxation;Internal Revenue Service=IRS;Life reserves;Deficiency reserves 6442451615 10/1/2013 12:00:00 AM ...

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    • Authors: Christian J DesRochers
    • Date: Oct 2013
    • Competency: Leadership>Thought leadership; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; 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

  • 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
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