IRS
Get the latest news and insights on the Internal Revenue Services' tax laws, enforcement actions and related activities.
IRS Allows Split-Dollar Modifications But Questions Persist
By Warren S. HerschA new IRS ruling, Notice 2008-42, lets businesses modify split-dollar arrangements without causing a loss of grandfathered treatment under Sections 101(j) and 264(f) of the ...
March 14, 2008
IRS Rules On Cedings To Non-U.S. CarriersNew guidance on taxation of the insurance premiums that U.S. insurers cede to foreign insurers and reinsurers could have some effect on life insurers.The Internal ...
March 14, 2008
IRS Updates Defined Contribution Plan Determination Letter ProcessThe Internal Revenue Service hopes to issue opinion and advisory letters for pre-approved defined contribution plan documents starting March 31.The letters will cover documents from ...
March 14, 2008
IRS Eases Up On Withdrawals Linked To Annuity ExchangesThe Internal Revenue Service is changing the way it treats annuity withdrawals that follow partial exchanges of assets from one annuity to another.The IRS will ...
March 14, 2008
IRS Eases Up On Withdrawals Linked To Annuity ExchangesThe Internal Revenue Service is changing the way it treats annuity withdrawals that follow partial exchanges of assets from one annuity to another.The IRS will ...
March 07, 2008
Pension Disability Mortality Table May Get UpdateThe Internal Revenue Service is thinking about developing new mortality tables for pension plan participants who are collecting benefits because of disability.The IRS wants to ...
February 27, 2008
IRS May Develop Trust Fee Safe HarborsThe Internal Revenue Service is trying to help administrators of estates and nongrantor trusts cope with a new U.S. Supreme Court ruling.The court ruled in ...
February 27, 2008
IRS May Develop Trust Fee Safe HarborsThe Internal Revenue Service is trying to help administrators of estates and nongrantor trusts cope with a new U.S. Supreme Court ruling.The court ruled in ...