Download or read book Nontax and Tax Aspects of Life Insurance written by Earl M. Colson and published by . This book was released on 1979 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Major Issues in the Taxation of Life Insurance Products Policyholders and Companies written by and published by . This book was released on 1983 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Aspects of Life Insurance written by Research Institute of America, inc and published by . This book was released on 1953 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Income Taxation of Life Insurance written by Donald O. Jansen and published by . This book was released on 1989 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work offers an analysis of the federal income tax issues involved in the use of life insurance in estate planning, ranging from the I.R.C. definition of life insurance contracts to those issues relating to insurance provided by the isured's employer.
Download or read book Tax Basis Assets and Liabilities of U S Life Insurers written by Edward L. Robbins and published by ACTEX Publications. This book was released on 2015-03-08 with total page 545 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new, innovative textbook, a sequel to US Tax Reserves for Life Insurers published in 2005, provides authoritative guidance and mathematical approaches to calculating both actuarial tax basis liabilities (reserves and related items) and assets (primarily invested assets and deferred taxes). The text provides an introduction to statutory and tax reserve planning and includes a detailed discussion of the pertinent parts of the authoritative guidance, including extensive references to specific cases and rulings. This sequel provides significant detail on investment tax accounting and offers an introduction to tax aspects of business combinations.
Download or read book Certain Aspects of Life Insurance Company Taxation written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures and published by . This book was released on 1989 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Preliminary Statement of the Facts and Issues with Respect to the Federal Taxation of Life Insurance Companies November 1954 written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1954 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Treatment of Single premium Life Insurance written by United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management and published by . This book was released on 1988 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Taxation of Income Flowing Through Life Insurance Companies written by Thomas Neubig and published by . This book was released on 1984 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Estate Planner s Guide to Life Insurance written by Louis A. Mezzullo and published by American Bar Association. This book was released on 2009 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Background and Issues Relating to the Tax Treatment of Single Premium and Other Investment oriented Life Insurance written by and published by . This book was released on 1988 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Life Insurance Answer Book written by Gary S. Lesser and published by . This book was released on 2002 with total page 1650 pages. Available in PDF, EPUB and Kindle. Book excerpt: You willl find the answer to every question that may arise regarding life insurance and how it relates to qualified plans and estate planning in Life Insurance Answer Book . This easy-to-use resource guides you expertly through all aspects of life insurance from design and structure to implementation and administration. Rules and regulations are also clearly outlined to ensure that you're complying with the applicable federal and state requirements. More than 1000 questions are thoroughly explained, covering such topics as: Legal requirements of insurance Life insurance as it relates to qualified plans Fiduciary responsibilities of employers, trustees, and administrators Regulations governing insurance contracts Department of Labor and IRS disclosure and reporting guidelines Records retention Life insurance as it relates to estate planning and other benefits and more!
Download or read book Certain Federal Tax Aspects of Life Insurance written by Richard Groll and published by . This book was released on 1965 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Insurance Counselor Federal Gift Estate and Generation skipping Transfer Taxation of Life Insurance written by Lawrence Brody and published by Insurance Counselor. This book was released on 2012 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: Concise and clearly written, this primer examines the federal transfer tax aspects of life insurance, providing invaluable guidance in minimizing the transfer taxation of an estate plan and avoiding the pitfalls that can occur. The authors discuss the full range of related topics, including gift tax issues, estate taxation of life insurance, generation-skipping transfer tax and its application to life insurance and to irrevocable life insurance trusts, and community property considerations.
Download or read book Tax Consequences of Assigning Life Insurance Time for Another Look written by Douglas A. Kahn and published by . This book was released on 2013 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Taxpayer Relief Act of 1997 furnishes the courts and the Internal Revenue Service an opportunity to close certain loopholes in the federal tax consequences of assigning life insurance. About twenty years ago, we published an article arguing that the tax consequences of assigning life insurance affords taxpayers unwarranted opportunities for tax avoidance. Since then, developments in the case law and Internal Revenue Service rulings have broadened the loopholes. In this update of our article, we show how the new tax law supports our original position.The most litigated estate tax issue concerning life insurance is whether the proceeds are includible in the insured's gross estate. A leading case on this issue is Estate of Silverman v. Commissioner, a case decided by the Tax Court in 1973. Our position is that the Silverman analysis gives taxpayers a windfall and provides life insurance an unfair advantage over other investment vehicles. We argue that Silverman was inconsistent with the law existing when the case was decided and, more importantly, is inconsistent with section 2035 as reformulated by the 1997 Act. To set the stage for our argument, we begin with brief discussions of the operation of life insurance. We next survey the relevant provisions of the tax laws, as they now exist, that apply to life insurance policies and proceeds. Finally, we examine several different types of circumstances in which an insured has assigned life insurance to a third party and consider whether the current tax treatment of such assignments has it right, in light of the amendments to section 2035 made by the 1981 Act and especially the 1997 Act. Special emphasis will be given to the Silverman-type situation in which the insured assigns a policy within three years of death and the assignee pays the post-assignment premiums.
Download or read book Taxation of Life insurance Companies written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1950 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Policy Allocation of Taxes Within the Life Insurance Industry written by United States. General Accounting Office and published by . This book was released on 1989 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:
