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T3: Taxing Times Tidbits
T3: Taxing Times Tidbits Articles on IRS private letter rulings on combination products, IRS treatment of reinsurance under section 845, and IRS waivers for failed contracts under section 7702.- Authors: Mark E Griffin, Craig R Springfield, Daniela Stoia, Biruta P Kelly
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance; Public Policy; Reinsurance
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IRS Applies Strict Reading of Section 72(s)
IRS Applies Strict Reading of Section 72(s) The article discusses an IRS private letter ruling applying the after-death distribution requirements applicable to non-qualified annuity contracts ...- Authors: Mark E Griffin, Alison R Peak
- Date: Mar 2016
- Competency: Professional Values
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities
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The IRS Considers Modifications to SEPPs
The IRS Considers Modifications to SEPPs A discussion of substantially equal periodic payments, SEPPs, and the penalty tax that is associated with SEPPs, the Recapture Rule. Computation methods ...- Authors: Mark E Griffin
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities
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Conflicting Definitions of “Spouse” Under DOMA and State Law
Conflicting Definitions of “Spouse” Under DOMA and State Law A discussion of spousal provisions that are governed by federal income tax law, specifically the difference between some state laws ...- Authors: Mark E Griffin
- Date: May 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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The Temporary And Limited Waiver Of The RMD Rules For 2009
The Temporary And Limited Waiver Of The RMD Rules For 2009 This article discusses the temporary waiver and how it provides only limited relief from the section 401a9 minimum distribution ...- Authors: Mark E Griffin
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Pensions & Retirement; Public Policy
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Risk Management’s Role in the Climate Transition
Risk Management’s Role in the Climate Transition This article explores how simple climate targets are driving paper decarbonization, which has serious unintended consequences. Risk managers must ...- Authors: Mark E Griffin
- Date: Dec 2024
- Publication Name: Risk Management