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Unique Tax issues in LTC transactions
Unique ... considerations in structuring and pricing long-term care transactions. Includes consideration around the ... step-down) Premium deficiency reserves, Long-term care reserves 3/18/2019 12:00:00 AM ...- Authors: Peter J Sproul
- Date: Mar 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Long-term Care; Reinsurance
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In the Beginning... A Column Devoted to Tax Basics
example, amounts an employer spends for a health care plan for its employees is completely excluded from ... another IRA. In the plan world, a “direct” rollover refers to a direct trustee-to-trustee transfer. An “indirect” ...- Authors: Michael L Hadley
- Date: Oct 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Plan design; Public Policy; Public Policy; Pensions & Retirement>Pension risk transfer
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IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts
Insurer represented that the sole annuitant is the “primary annuitant” within the meaning of Section 72(s)(6)(B) ... Insurer represented that the sole annuitant is the “primary annuitant,” as in the Grantor Trust Scenario.- Authors: Eric Lanning, Bryan W Keene
- Date: Nov 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Individual annuities; Annuities>Marketing and distribution - Annuities; Annuities>Payout annuities; Public Policy; Annuities>Deferred annuities
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In the Beginninng...How does ERISA Apply to Annuities
investment advice for a fee or other compensation, direct or indirect, or has any authority or responsibility ... invest- ment advisers to assist. But the plan’s primary service provider (e.g., the “recordkeeper” or ...- Authors: Michael L Hadley
- Date: Mar 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Plan design; Pensions & Retirement>Private sector plans; Pensions & Retirement>Public sector plans; Pensions & Retirement>Plan termination
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Taxing Times Tidbits
the original ceding company’s obligations to the direct writer are forthcoming and previously negotiated ... approval of policyholders to a novation of the direct writer’s obligation is required would be troublesome ...- Authors: Lori Jones
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Taxing Times newsletter
look at some of the key concepts of the Affordable Care Act (ACA) with an article about the ACA’s three ... can enjoy rewarding careers. It is one of our primary mission objectives [as a nascent Taxation Section] ...- Authors: Society of Actuaries
- Date: Jun 2015
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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The Second Edition of Life Insurance & Modified Endowments Under Internal Revenue Code Sections 7702 and 7702A
limitations imposed and opportunities presented by the primary and alternate computational rules, considerations ... treatment of addi- tional term insurance covering the primary life insured under a contract. The mysteries ...- 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
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Effective Date and Statutory Reserves Capping Issues under Actuarial Guideline XLIII
the tax policy under I.R.C. § 807. Congress’ primary objective in enacting the tax reserve rules in ... C. § 807(d) does not change. There has been no direct guidance from the IRS on this issue although it ...- Authors: Peter Winslow
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting
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ACLI Update: Administration’s FY2023 Budget Summary of Tax Proposals of Interest to Life Insurers
ACLI Update: Administration’s FY2023 Budget Summary of Tax Proposals of Interest ... medical expense. Any fixed payment (in the form of a direct payment, reimbursement, loan, or advance reimbursement) ...- Authors: Regina Y Rose, Mandana Parsazad
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Public Policy
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T3: TAXING TIMES TIDBITS
In PLR 202109001, the IRS ruled that a proposed assumption reinsurance transaction between related ... would be substituted for and replace FC2 as the direct retrocessionaire under Retrocession 1, and FC1 ...- Authors: Frederic Gelfond
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Reinsurance; Reinsurance>General reinsurance