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  • The Basics of the Tax Treatment of Long-Term Care Insurance

    The Basics of the Tax Treatment of Long-Term Care Insurance The article provides an overview of the ... treatment of long-term care insurance contracts, including a brief history of the tax treatment of long-term ...

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    • Authors: Craig R Springfield, Alison R Peak, Prasanthi Goda
    • Date: Apr 2024
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Long-Term Care News
    • Topics: Long-term Care; Long-term Care>Long-term care insurance; Public Policy; Public Policy
  • IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies”

    IRS Issues Proposed Safe Harbor Prescribing “Age 100 Methodologies” A ... discussion of the proposed safe harbor with respect to calculations for contracts where the insured reaches ...

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    • Authors: Application Administrator, Brian King, Craig R Springfield, Alison R Peak
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing the Meaning of Scetion 7702f2A

    Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing the Meaning ... Meaning of Scetion 7702f2A Discussion of private letter tax rulings on the definition of Cash Surrender ...

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    • Authors: Application Administrator, Alison R Peak
    • Date: Jun 2009
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Product Matters!
    • Topics: Life Insurance>Non-forfeiture benefits; Public Policy
  • Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing the Meaning of Section 7702f2A

    Whither the Definition of “Cash Surrender Value”—The IRS Issues More Waiver Rulings Discussing the Meaning ... Meaning of Section 7702f2A This article reviews the definition of “cash surrender value” in section 7702f2A ...

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    • Authors: Application Administrator, Alison R Peak
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Product Tax Seminar and Optional Boot Camp Presentations

    Presentations The Society of Actuaries are once again offering a seminar that investigates all aspects of life ... insurance, annuity and long term care product tax compliance. Developed by the Taxation Section, participants ...

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    • Authors: John Adney, Rebecca Baxter, Art Dunlavy, Philip Ferrari, Robert A Fishbein, Sheryl Flum, John Glover, Mark Griffin, Lawrence Hersh, Kay Hossofsky, Samera Kadry, Bryan W Keene, Brian King, Eric Lanning, Kimberly W Lunn, Casey Malone, Kristin R Norberg, Mandana Parsazad, Alison R Peak, Daniel Phillips, Craig R Springfield, Jeffrey Stabach, Daniela Stoia
    • Date: Sep 2018
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Topics: Annuities; Financial Reporting & Accounting; Life Insurance
  • IRS Releases Long-Awaited Final RMD Regulations and New Proposed Regulations to Implement SECURE 2.0 Provisions

    Provisions The article discusses the recent final and proposed regulations published by the IRS and Treasury ... Treasury on the required minimum distribution rules for qualified plans, which implement changes made ...

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    • Authors: Alison R Peak, A Micheal McMahon, Grace F. Sullivan
    • Date: Nov 2024
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy
  • 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 ... history of the correction procedures previously developed to address compliance failures and the shortcomings ...

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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
  • 2023-secure-2

    provides an overview of the key provisions of the recently enacted SECURE 2.0 Act of 2022, which significantly ... significantly changed the rules that apply to qualified retirement plans and IRAs. The presenters will examine ...

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    • Authors: Alison R Peak, Ryan Kiefer, Stefanie Porta
    • Date: Nov 2023
    • Competency: External Forces & Industry Knowledge; Professional Values; Results-Oriented Solutions; Strategic Insight and Integration
    • Topics: Pensions & Retirement; Public Policy
  • IRS Applies Strict Reading of Section 72(s)

    Strict Reading of Section 72(s) The article discusses an IRS private letter ruling applying the after-death ... applicable to non-qualified annuity contracts under section 72(s) of the Internal Revenue Code. Annuities;Deferred ...

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    • Authors: Mark E Griffin, Alison R Peak
    • Date: Mar 2016
    • Competency: Professional Values
    • Publication Name: Taxing Times
    • Topics: Annuities>Individual annuities
  • Proposed Guidance on the New Net Investment Income Tax on “Annuities”

    Guidance on the New Net Investment Income Tax on “Annuities” The article summarizes the new net investment ... income tax proposed regulations recently published by the IRS as they relate to life insurance and annuity ...

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    • Authors: Alison R Peak, John Adney
    • Date: May 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Public Policy