Taxation of Life Insurance Companies : Scheduled for a Hearing Before the Subcommittee On Select Revenue Measures of the Committee On Ways And Means On October 19, 1989 Jcs-17-89
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In our eReader you can find the full English version of the book. Read Taxation of Life Insurance Companies : Scheduled for a Hearing Before the Subcommittee On Select Revenue Measures of the Committee On Ways And Means On October 19, 1989 Jcs-17-89 Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Taxation of Life Insurance Companies : Scheduled for a Hearing Before the Subcommittee On Select Revenue Measures of the Committee On Ways And Means On October 19, 1989 Jcs-17-89
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In general, policyholder dividends are dividends and similar dis- tributions to policyholders, but not return premiums. The term "policyholder dividends" generally refers to amounts returned to policyholders that are not fixed in the contract, but depend on the experience of the company or the discretion of management.
The term policyholder dividends includes any distribution to a policyholder that is the economic equivalent of a dividend. In addi- tion to any amount paid or credited to policyh...olders (including an increase in benefits) that is not fixed in the contract but depends on the experience of the company or the discretion of management, the term policyholder dividends specifically includes excess inter- est, premium adjustments, and experience-rated refunds.
The term "excess interest" means any amount in the nature of interest that is paid or credited to a policyholder and determined at a rate in excess of the prevailing State assumed interest rate for the contract. Amounts in the nature of interest include all amounts paid for the use of money regardless of the particular des- ignation adopted by the payor or payee.
What to read after Taxation of Life Insurance Companies : Scheduled for a Hearing Before the Subcommittee On Select Revenue Measures of the Committee On Ways And Means On October 19, 1989 Jcs-17-89?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
In general, policyholder dividends are dividends and similar dis- tributions to policyholders, but not return premiums. The term "policyholder dividends" generally refers to amounts returned to policyholders that are not fixed in the contract, but depend on the experience of the company or the discretion of management.
The term policyholder dividends includes any distribution to a policyholder that is the economic equivalent of a dividend. In addi- tion to any amount paid or credited to policyh...olders (including an increase in benefits) that is not fixed in the contract but depends on the experience of the company or the discretion of management, the term policyholder dividends specifically includes excess inter- est, premium adjustments, and experience-rated refunds.
The term "excess interest" means any amount in the nature of interest that is paid or credited to a policyholder and determined at a rate in excess of the prevailing State assumed interest rate for the contract. Amounts in the nature of interest include all amounts paid for the use of money regardless of the particular des- ignation adopted by the payor or payee.
What to read after Taxation of Life Insurance Companies : Scheduled for a Hearing Before the Subcommittee On Select Revenue Measures of the Committee On Ways And Means On October 19, 1989 Jcs-17-89?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
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