Description: The article deals with the critique of a technical advice memorandum issued by the IRS. It basically states the author's opinion that, although the conclusion was correct, the reasoning given was inappropriate.

Description: The Internal Revenue Code Requires Companies to Use Statutory Reserve Assumptions for Tax Reserves (Except Where It Doesn’t)

Description: This article outlines the IRS directive published in July 2014, which provides a safe harbor treatment for variable annuity hedging gains and losses relating to VA contracts issued before Dec. 31, 2009.

Description: The article provides a summary of the 2017 Tax CUts and Jobs Act provisions that are most important to life insurance companies.

Description: Author discusses the treatment of current life insurance reserves under the tax code in determining a life insurer's taxable income, and what challenges are ahead in the era of principles-based reserves.

Description: Discusses how the December 2017 US tax reform affects smaller insurance companies.

Description: Introduction to articles about Tax Reform

Description: Panelists discuss the requirements of the new Deferred Acquisition Cost [DAC] tax, and it's expected financial impact on insurers. Second part of two-part Session 6 of the 1991 Valuation Actuary Symposium. See 'Tax Issues' for first part.

Description: From a session at the 2001 Valuation Actuary Symposium, held in Lake Buena Vista, Florida, November 29-30, 2001 Presents questions to actuaries who are experts in the field of actuarial valuation of insurance company assets and liabilities.

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.