Description: 1993 SOA Annual Meeting, New York. This session discussed nondiscrimination issues including: 1. Separate lines of business regulations and how those blend into 40a-4. 2. Revenue procedures 93-39 on the determination letter process and 93-42 on the substantiation guidelines. 3. Possible extension of the 1994 effective date. 4. Are the regulations really simpler now? 5. Practical problems.