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The Impact of BEAT on U.S.-Foreign Affiliated Reinsurance
The Impact of BEAT on U.S.-Foreign Affiliated Reinsurance Enacted pursuant to the 2017 Tax Cuts and ... (BEAT) is one of the most dramatic changes to the U.S. international tax landscape in recent years. The ...- Date: Dec 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Reinsurance
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Time to Say Goodbye to the 1980 CSO Mortality Table
Time to Say Goodbye to the 1980 CSO Mortality Table Discusses how companies must ensure that significant ... requirements. Life reserves;Life valuation;Mortality rates=Mortality tables=Death rates ;Taxes=Taxation; 11539 ...- Authors: Brian King, Craig R Springfield
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance
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Updated Life Expectancy and Distribution Period Tables: Final Regulations Issued for Determining Required Minimum Distributions
deferred compensation plans (§457), as well as annuity contracts, custodial accounts and retirement income ... tables (the Single Life Table, Uniform Lifetime Table, and Joint and Last Survivor Table) are set forth in ...- Authors: Yaohua Zhou
- Date: Jul 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy
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Blue Book Blues: The Supreme Court Discounts the Value of the Joint Committee's Blue Books in U.S. v. Woods
Discounts the Value of the Joint Committee's Blue Books in U.S. v. Woods The article discusses the role ... Congress's Joint Committee on Taxation and the authority accorded them by a recent U.S. Supreme Court ...- Authors: John Adney
- Date: May 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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Rightsizing the Floor Interest Rate Rules of Sections 7702 and 7702A
manner to support holding life insurance for one’s lifetime. In short, the enacted rules were not designed ... 2020 by President Trump (the “Act”).[8] The Act’s changes apply to contracts issued after Dec. 31, 2020 ...- Authors: Brian King, Craig R Springfield, Robert A Fishbein
- Date: Mar 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life; Life Insurance>Whole life; Public Policy; Public Policy
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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 ... the tax treatment of group insurance contingent annuity contracts providing guaranteed minimum withdrawal ...- Authors: Bryan W Keene, Joseph F McKeever
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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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 ... article provides an introduction to tax accounting for U.S. life insurance companies, with a focus on NAIC statutory ...- 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
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New IRS Letter Ruling Provides Guidance on Substantially Equal Periodic Payments from Immediate Variable Annuities
provides guidance on the treatment of variable annuity payments as “substantially equal periodic payments” ... purposes of the definition of “immediate annuity” under section 72(u)(4).1 The ruling is significant for ...- 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
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Revenue Procedure 2008-24 and Partial Annuity Exchanges: Where Are We?
Revenue Procedure 2008-24 and Partial Annuity Exchanges: Where Are We? Provides in-depth discussion ... 2008-24, including tax background of partial annuity exchanges. Then discusses partial annuitizations ...- Authors: Kirk Van Brunt
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Individual annuities
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IRS Approves Annuity Treatment for Term Certain Variable Payout
IRS Approves Annuity Treatment for Term Certain Variable Payout The article discusses a recent IRS private ... innovative payout option.under a deferred variable annuity. Annuities;Taxes;Variable annuities 6442458694 ...- Authors: John Adney
- Date: Oct 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Public Policy