The Bulletin Index-Digest System & Highlights Summaries

Life Insurance Companies

The following items are Summaries from the "Highlights" page of each Internal Revenue Bulletin, the official weekly publication of the IRS. The Summaries begin in January 1994 and have been compiled through the date shown above. There are no links for the documents issued in 1994 and 1995, but beginning in January 1996 there are links to the full text of all the actual documents. These documents have been extracted from IRS's Internal Revenue Bulletins and are in the Adobe Acrobat PDF format. You will need the appropriate Acrobat Reader installed on your computer to view or print the PDF files.

Rev. Rul. 99-35 from IR Bulletin No. 1999-34
Mutual life insurance companies; differential earnings rate. The differential earnings rate for 1998 and the recomputed differential earnings rate for 1997 are set forth for use by mutual life insurance companies to compute their in-come tax liabilities for 1998.

T.D. 8821 from IR Bulletin No. 1999-25
Final regulations under section 79 of the Code revise the uniform premium table used to calculate the cost of group-term life insurance coverage provided to an employee by an employer.

REG-209103-89 from IR Bulletin No. 1999-11
Proposed regulations under section 79 of the Code relate to the uniform premium rates used to calculate the cost of group-term life insurance provided to employees. A public hearing is scheduled for May 6, 1999.

Notice 99-13 from IR Bulletin No. 1999-10
The "differential earnings rate" under section 809 of the Code is tentatively determined for 1998 together with the "recomputed differential rate" for 1997.

Rev. Rul. 99-3 from IR Bulletin No. 1999-03
Section 809. This ruling provides that a life insurance subsidiary of a mutual holding company is not a mutual life insurance company for which the deduction for policyholder dividends is reduced pursuant to sections 808(c)(2) and 809 of the Code.

Ct.D. 2065 from IR Bulletin No. 1998-39
Treasury Regulation section 1.846-3(c)(3) reasonably interprets that the term "reserve strengthening" is broad enough to embrace all increases in the reserve's amount. Atlantic Mutual Insurance Company v. Commissioner of Internal Revenue

Rev. Rul. 98-38 from IR Bulletin No. 1998-32
Mutual life insurance companies; differential earnings rate. The differential earnings rate for 1997 and the recomputed differential earnings rate for 1996 are set forth for use by mutual life insurance companies to compute their income tax liabilities for 1997.

Notice 98-19 from IR Bulletin No. 1998-13
The "differential earnings rate" under section 809 of the Code is tentatively determined for 1997 together with the "recomputed differential earnings rate" for 1996.

Rev. Rul. 98-2 from IR Bulletin No. 1998-02
Insurance companies; interest rate tables. Prevailing state assumed interest rates are provided for the determination of reserves under section 807 of the Code for contracts issued in 1997 and 1998. Rev. Rul. 92-19 supplemented in part.

Rev. Rul. 97-46 from IR Bulletin No. 1997-46
Insurance companies; segregated asset accounts. A life insurance company is not prohibited from transferring assets other than cash from its general asset account to a segregated asset account for qualified pension plans. Rev. Rul. 73-67 revoked.

Rev. Rul. 97-35 from IR Bulletin No. 1997-35
Mutual life insurance companies; differential earnings rate The differential earnings rate for 1996 and the recomputed differential earnings rate for 1995 are set forth for use by mutual life insurance companies to compute their income tax liabilities for 1996.

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