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A Tax Like No Other: The Health Insurer Fee
A Tax Like No Other: The Health Insurer Fee The PPACA imposed a market share-based ... business of providing health insurance coverage for U.S. health risks. This article provides background information ...- Authors: Mersini Keller
- Date: Oct 2015
- Competency: Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Health & Disability>Health insurance; Health & Disability>Health risks; Public Policy
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Possible Opportunities for Product Design: the IRS Advises on a Notice That Does Not Apply to Non-Qualified Annuities
to develop income options under non-qualified annuity contracts that provide flexibility for contract ... denying them treatment as “amounts received as an annuity” under section 72. Simultane- ously, the IRS and ...- Authors: John Adney, Mark E Griffin
- Date: Oct 2016
- Competency: Strategic Insight and Integration>Strategy development
- Publication Name: Taxing Times
- Topics: Annuities>Payout annuities
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IRS Issues Guidance on the Separate Account Dividends Received Deduction
issues variable annuity contracts under which certain charges are assessed, such as mortality and ex- pense ... employees, deferred annuities before the deferred annuity starting date, and amounts le on deposit. 7 ...- Authors: Samuel A Mitchell, John Adney
- Date: Jun 2016
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Enterprise Risk Management>Compliance; Finance & Investments>Investments; Financial Reporting & Accounting>Tax accounting
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Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements
that the owner of a variable life insurance or annuity contract who controls the selection and disposition ... (Oct. 10, 2014). 5 Skidmore v. Swi & Co., 323 U.S. 134, 140 (1944). 6 Sept. 14, 2016. 7 Oct. 27, ...- Authors: Bryan W Keene, John Adney
- Date: Jun 2017
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Annuities>Investment strategy - Annuities; Annuities>Policyholder behavior - Annuities; Annuities>Variable annuities; Public Policy
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Investment Risk and the Limits of Insurance
undertake to freeze the concepts of ‘insurance’ or ‘annuity’ into the mold they fitted when these Federal ... at pctricker@ davis-harman.com. ENDNOTES 1 312 U.S. 531 (1941). 2 See, e.g., AMERCO, Inc. v. Comm’r ...- Authors: Patrick Tricker
- Date: Jun 2016
- Competency: Strategic Insight and Integration>Strategy development
- Publication Name: Taxing Times
- Topics: Public Policy