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| COLI
Best Practices (included as§101(j) of the Pension Protection Act of 2006) |
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Overview |
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AALU Washington Reports |
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"AALU Washington Reports are the property of the Association for Advanced Life Underwriting and are included for informational purposes only. Applicable copyright laws apply."
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| Bulletin |
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07-101
07-101A |
IRS Issues Regulations on COLI Reporting |
The Internal Revenue Service has issued proposed and temporary regulations under Revenue Code section 6039I, which requires employers who maintain COLI contracts subject to section 101(j) to file annually a report with the Service. The regulations are non-substantive and essentially provide the authority for the IRS to issue new Form 8925 - Report of Employer-Owned Life Insurance Contracts, which employers with COLI contracts will most likely have to file beginning with the 2007 tax year.
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IRS Temporary Guidance |
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Pension Protection Act of 2006 - download full copy |
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| 409A (included in American Jobs Creation Act) |
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Overview |
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AALU Washington Reports
"AALU Washington Reports are the property of the Association for Advanced Life Underwriting and are included for informational purposes only. Applicable copyright laws apply."
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| Bulletin |
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| 07-111 |
IRS Releases Limited Correction Program for Section 409A Violations. |
The IRS recently released its long-awaited correction program under section 409A. In its current form, the correction program is very limited as to the types of corrections that can be fixed under this program.
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| 07-109 |
Additional Analysis of IRS Guidance On 2007 Reporting and Withholding Under Code Section 409A |
The deferred compensation rules under Revenue Code section 409A impose new reporting and withholding requirements that were effective with respect to amounts deferred on or after January 1, 2005. The IRS recently issued Notice 2007-89, which provides guidance for complying with the reporting and withholding requirements for 2007. This Bulletin provides a more detailed discussion of Notice 2007-89.
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409A Final Regulations - download full copy |
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| Financial Accounting Standards Board |
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FASB
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FASB - Emerging Issues Task Force |
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| 06-4 |
Accounting for Deferred Compensation and Postretirement Benefit Aspects of Endorsement Split-Dollar Life Insurance Arrangements |
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| 06-5 |
Accounting for Purchases of Life Insurance—Determining the Amount That Could Be Realized in Accordance with FASB Technical Bulletin No. 85-4 |
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| 06-10 |
Accounting for Collateral Assignment Split-Dollar Life Insurance Arrangements |
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| Other Tax Issues |
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Section 817(h) Diversification Guidance |
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| 08-35 |
IRS Issues Final Regs. Regarding Diversification Requirements of Variable Contracts Under Section 817(h) of the Revenue Code |
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