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  • The Perils of Reducing Death Benefits: Private Letter Ruling 201230009

    The Perils of Reducing Death Benefits: Private Letter Ruling 201230009 A detailed discussion on Private Letter Ruling 20123009 which states that owners of life insurance contracts in some ...

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    • Authors: John Adney, Craig R Springfield
    • Date: Feb 2013
    • Competency: Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules

    IRS Notice Helps Government Money Market Funds Satisfy Diversification Rules This article discusses IRS Notice 2016-32. taxation 6442471315 10/1/2016 12:00:00 AM ...

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    • Authors: John Adney, Bryan W Keene
    • Date: Oct 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting

  • IRS Ruling Confirms Exchange of COLI on Former Employees Triggers Loss of Interest Deductions

    IRS Ruling Confirms Exchange of COLI on Former Employees Triggers Loss of Interest Deductions Discusses Internal Revenue Service Ruling 2011-9. Since ruling now applies to all taxpayers, not ...

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    • Authors: John Adney, Bryan W Keene
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge
    • Topics: Life Insurance

  • In the Beginning…A Column Devoted to Tax Basics Why Section 7702 (and 7702A, too)? Some Historical Perspectives

    In the Beginning…A Column Devoted to Tax Basics Why Section 7702 (and 7702A, too)? Some Historical Perspectives In this article, the authors take an exploration of the pertinent life insurance ...

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    • Authors: John Adney
    • Date: Feb 2018
    • Competency: Communication>Written communication; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life

  • Blue Book Blues: The Supreme Court Discounts the Value of the Joint Committee's Blue Books in U.S. v. Woods

    Blue Book Blues: The Supreme Court Discounts the Value of the Joint Committee's Blue Books in U.S. v. Woods The article discusses the role played by the "Blue Books" issued ...

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    • Authors: John Adney
    • Date: May 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy

  • What Are the Sources of the Federal Tax Law?

    What Are the Sources of the Federal Tax Law? The article reviews the creation and interpretation of federal tax law, with specific application to the life insurance industry taxes;life insurance; ...

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    • Authors: John Adney
    • Date: May 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Public Policy

  • Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements

    Recent IRS Rulings Highlight Investor Control Issues for Fund of Funds Arrangements The article summarizes several recent private letter rulings from the IRS addressing the "investor ...

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    • 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

  • Planning Ahead: Revenue Procedure Could Help Separate Accounts Comply with Section 817(h) When Investing in a New Type of Mortgage-Backed Securities

    Planning Ahead: Revenue Procedure Could Help Separate Accounts Comply with Section 817(h) When Investing in a New Type of Mortgage-Backed Securities Description * This article summarizes Rev.

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    • Authors: John Adney, Bryan W Keene
    • Date: Mar 2019
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Finance & Investments; Pensions & Retirement

  • In the Beginning...

    In the Beginning... Basic Qualification of Life Insurance Contracts under the Internal Revenue Code Taxation;Life insurance;Compliance 6442464344 10/1/2015 12:00:00 AM ...

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    • Authors: Brian King, John Adney, Craig R Springfield
    • Date: Oct 2015
    • Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: Taxing Times
    • Topics: Enterprise Risk Management>Compliance
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