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  • Earnings Rates Under Rev. Procs. 2008-39 and 2008-40

    Earnings Rates Under Rev. Procs. 2008-39 and 2008-40 This article is a general discussion about earnings rates and toll charges and how to compute them. Internal Revenue ...

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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

  • New Closing Agreement Procedure for Failed Life Insurance Contracts—Rev. Proc. 2008-40

    New Closing Agreement Procedure for Failed Life Insurance Contracts—Rev. Proc. 2008-40 This article is a general discussion about prior correction procedures for failed life insurance contracts ...

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    • Authors: Craig R Springfield, Daniela Stoia
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance

  • I-COLI: The Genesis of Revenue Procedure 2007-61 and the Future of Insurer-Owned Life Insurance

    I-COLI: The Genesis of Revenue Procedure 2007-61 and the Future of Insurer-Owned Life Insurance Tells what occurred after the adverse private letter ruling PLR 200738016 up to the issuance of the ...

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    • Authors: Application Administrator, Michelle Antoinette Garcia, Kirk Van Brunt
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance

  • Rev. Proc. 2008-39—Correction of Inadvertent MECs: Is the Third Time the Charm?

    Rev. Proc. 2008-39—Correction of Inadvertent MECs: Is the Third Time the Charm? This article begins with a brief review of the general requirements of section 7702A and the consequences of MEC ...

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    • Authors: Craig R Springfield, Daniela Stoia
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance

  • T3: TAXING TIMES Tidbits

    T3: TAXING TIMES Tidbits A discussion about premium deficiency reserves and tax regulations for employer-owned insurance contracts Acquisition expenses;Internal Revenue Service=IRS;Life reserves; ...

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    • Authors: Peter Winslow, Lynlee C Baker
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance

  • Rev. Proc. 2008-38—“Alternative C” QAB Closing Agreements

    Rev. Proc. 2008-38—“Alternative C” QAB Closing Agreements This article begins with a brief review of the treatment of QAB charges under the Code and the guidance the Internal Revenue Service the ...

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    • Authors: Craig R Springfield, Daniela Stoia
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance

  • T3: Taxing Times Tidbits

    T3: Taxing Times Tidbits Articles on IRS private letter rulings on combination products, IRS treatment of reinsurance under section 845, and IRS waivers for failed contracts under section 7702.

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    • Authors: Mark E Griffin, Craig R Springfield, Daniela Stoia, Biruta P Kelly
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities; Life Insurance; Public Policy; Reinsurance

  • The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance

    The Interaction of Section 7702 and the Nonforfeiture Law - Trouble Ahead for Traditional Life Insurance The interaction of section 7702 cash value accumulation test [CVAT] and state ...

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    • Authors: Christian J DesRochers, Benjamin J. Yahr
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy

  • 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

  • The Life Insurance Product Tax Provisions of H.R. 1

    The Life Insurance Product Tax Provisions of H.R. 1 The article summarizes the provisions of H.R. 1 that impact the tax qualification of life insurance contracts and the tax reporting of life ...

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    • Authors: Brian King, John Adney, Craig R Springfield
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge; Leadership
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
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