Slides from a panel discussion at the Society of Actuaries 2010 Life & Annuity Symposium held in May 2010 in Tampa, FL Update on tax changes due to the Patient Protection Act, as well as tax guidance on current issues such as VACARVM and principle based reserves.

Slides from a presentation at the Society of Actuaries 2007 Annual Meeting, held in October, 2007 in Washington, D.C. Discussion of recent tax issues with respect to life and health insurers and various products sold. Issues included are the dividend received deduction, XXX reserves, reserves for secondary guarantees for universal life, principles-based reserves, expenses, and stochastic reserves

Slides from a presentation at the Society of Actuaries 2007 Annual Meeting, held in October, 2007 in Washington, D.C. Discussion of the possible impacts of principle-based reserving on the reinsurance business: impact on both the ceding and assuming companies

Slides from a panel discussion at the Society of Actuaries 2010 Life & Annuity Symposium held in May 2010 in Tampa, FL Update on tax changes due to the Patient Protection Act, as well as tax guidance on current issues such as VACARVM and principle based reserves.

The 2013 Internal Revenue Code Sections: 7702 and 7702A: Introduction to the Tax Rules Affecting Life Insurance Products registration information.

This session at the SOA 2011 Tax Reserve Seminar offers a broad overview of how life insurance companies are taxed and how life insurance reserves for tax purposes are determined. The focus will be on the Tax Reform Act of 1984 and subsequent changes, life insurance company taxable income and tax reserve computational rules.

This presentation at the SOA 2011 Tax Reserve Seminar discusses how the concept of principle-based reserves does not mesh well with current tax laws and regulations. An overview of principle-based reserves and how they are determined in included.

This session 1 of the Product Tax Seminar will focus on Post-age 100 guidance, Definition of cash value/return of premium benefits, Critical illness private letter ruling, and “Wellness” private letter ruling.

Presented at June 2007 Health Meeting. Provides an update on significant developments in the area of tax practice related to health insurance companies, products and services over the last 6 to 12 months - with primary focus on various types of long term care combination products.

2010 Annual Meeting & Exhibit, New York. In this session on deferred taxes, topics addressed included: 1. GAAP and statutory accounting for deferred taxes. 2. Taxable income versus financial income. 3. Permanent and temporary differences. 4. Computation of deferred tax expense and benefit. 5. Deferred tax assets and liabilities. 6. Valuation allowance. 7. Theoretical results of proper deferred tax treatment. 8. Characteristics of statutory assets.