Description: This session from the 1983 SOA Spring Meeting discusses individual life insurance including the changing markets, distribution systems, products, regulation, and taxes.

Description: This discussion looked at defining tax parity between mutual companies and stock companies as well as the consequences of failure to achieve tax parity.

Description: This panel at the SOA 1982 Orlando Spring Meeting discusses tax parity for individual life insurance companies and products. The focus is on some of the very basic issues of taxation as the industry begins planning for a longer range solution to the issues posed by the current tax structure.

Description: This session from the 1983 SOA Hollywood, Florida Meeting reviews updates to federal taxation legislation relating to insurance including pensions and ERISA, 401k plans, employee benefit plan taxation and new code Section 7702. From Record of Society of Actuaries, Vol. 9, No. 4.

Description: This session from teh 1984 SOA Toronto Meeting discusses life insurance policy in Canada. From Record of the Society of Actuaries Vol. 10, No. 4B

Description: Panelists discuss: [1] the tax implication of NAIC changes to reserving requirements, [2] the new NAIC Valuation of Life Insurance Policies Model Regulation [Reg. XXX], [3] Actuarial Guideline 33 [AG 33], [4] AG 34, and [5] highlights of an actual IRS audit involving these NAIC actuarial guidelines and regulations. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.

Description: This session will provide an update on the IRS small-plan audit program. Areas to be addressed include: The Tax Court trial scheduled for January 1992, resolutions program, audit guidelines usability and differentiating between a malpractice and difference of opinion.

Description: This is a teaching session focusing on ERISA tax forms.

Description: This session at the SOA 1990 Hartford Spring Meeting is about cash flow testing as it relates to taxes including the regulatory background, current practices, and the effect of using tax versus statutory values in cash flow testing.

Description: This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. In this session dealing with life insurance company federal income tax, the panelists discuss the impact of the so-called deferred acquisition cost [DAC] or proxy DAC tax created by the Omnibus Budget Reconciliation Act [OBRA] of 1990. Topics include stock versus mutual company reactions and response, the impact on mergers and acquisitions, reinsurance, and consolidation, product changes, small company problems and opportunities, new categories of specified insurance contracts, and the impact on Canadian companies. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 4B.