2025 SOA Valuation Actuary Meeting: Session 3E: Emerging Tax Issues in Life Insurance-08.18.25-Recording

The objective of this session is to help actuaries understand the impact of tax regulations on actuarial reserving and the calculation of the Value of Business Acquired (VOBA). Actuaries must ensure compliance with tax reserving requirements, assess differences between statutory and tax reserves, analyze tax treatment of VOBA in mergers and acquisitions, and evaluate their financial implications. By integrating tax considerations into actuarial modeling, insurers can optimize tax efficiency, maintain regulatory compliance, and enhance financial performance.