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Tax Section: IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO
The IRS recently released Notice 2016-631 providing safe harbor guidance for use of the 2017 CSO in calculations under sections 7702 and 7702A. This article contains a summary which many actuaries will find quite helpful. Written by John T. Adney, Craig Springfield and Brian King. Read by Dan Theodore.
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By Society of Actuaries (SOA)
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The IRS recently released Notice 2016-631 providing safe harbor guidance for use of the 2017 CSO in calculations under sections 7702 and 7702A. This article contains a summary which many actuaries will find quite helpful. Written by John T. Adney, Craig Springfield and Brian King. Read by Dan Theodore.
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