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  • Taxing Times, September 2005, Volume 1, Issue No. 2

    Taxing Times, September 2005, Volume 1, Issue No. 2 Full version of Taxing Times, September 2005, Volume 1, Issue No. 2. 26417 9/1/2005 12:00:00 AM ...

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    • Authors: Application Administrator, Edward Robbins, Steven C Chamberlin, Brian King, Kory Olsen, Mark E Griffin, Craig R Springfield, Donald Saxon, David H Phillips, Joseph F McKeever
    • Date: Sep 2005
    • Publication Name: Taxing Times
  • NAIC Proposal for Mortality under Pre-Need Life Insurance

    NAIC Proposal for Mortality under Pre-Need Life Insurance Draft Pre-Need Model proposed by National Association of Insurance Commissioners, NAIC, is analyzed from tax standpoint of both insurers, ...

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    • Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Alison L Reynolds
    • Date: May 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
  • Revenue Ruling 2005-6: Guidanceon QABs under IRS Sections 7702and 7702A

    Revenue Ruling 2005-6: Guidanceon QABs under IRS Sections 7702and 7702A On January 19, 2005, the Treasury Department and the Internal Revenue Service the “Service” responded to a life insurance ...

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    • Authors: Application Administrator, Craig R Springfield, Joseph F McKeever
    • Date: May 2005
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • On Grandfathers and Adjustments: New IRS Chief Counsel Advice Memo Blurs Lines

    On Grandfathers and Adjustments: New IRS Chief Counsel Advice Memo Blurs Lines Illustrates the lack of clarity about how the various grandfather clauses applicable to life insurance contracts ...

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    • Authors: Application Administrator, Craig R Springfield
    • Date: May 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance
  • T3: Taxing Times Tidbits

    T3: Taxing Times Tidbits Tidbits relate to contingent deferred annuities, wellness benefits in qualified long-term care contracts, and reactivating the active financing exception for insurance ...

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    • Authors: Application Administrator, Craig R Springfield, Bryan W Keene, Biruta P Kelly
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Annuities>Guaranteed living benefits; Financial Reporting & Accounting>Tax accounting; Long-term Care>Long-term care insurance