Description: In session 115SM of the Washington Annual Meeting the speaker discusses the impact of recent tax law changes on the insurance business, and the implications for actuaries. From the Record of the Society of Actuaries, Vol. 23, No. 3.

Description: This article consists of the Legal Notes from the Transactions of Society of Actuaries 1956 Volume 8, Number 20. The author summarizes recent insurance-related legal decisions.

Description: This presentation is a panel discussion from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists, representatives from the Internal Revenue Service, ‘IRS,’ discuss their views on recent regulatory issues and pronouncements affecting pension plans, including proposed regulations and other guidance. Affected areas include nondiscrimination rules, benefits limits, and the change-in-cost method. There is a follow-up discussion in the session ‘Audience Dialogue with the IRS,’ held later in this meeting. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3A.

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: Presented at June 1986 Spring Meeting. This session discussion is about the impact of the Tax Equity and Fiscal Responsibility Act 'TEFRA', the Deficit Reduction Act 'DEFRA', and any new enacted or proposed revisions in the Internal Revenue Code on insurance company taxes, employee benefits and insurance products.

Description: This presentation is a concurrent session from the 1991 Meeting of the Society of Actuaries, held April 18-19 in New Orleans. In this life insurance product tax session, attorneys representing the American Council of Life Insurance ACLI, the Internal revenue Service, ‘IRS,’ and the law firm of Davis & Harman discuss the status of recent IRS Private Letter Rulings, current activities of the American Council of Life Insurance, ‘ACLI,’ and other topics including the international reach of Internal Revenue Code sections 7702 and 7702A. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 1.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss the future, if any, of defined-benefit pension plans, and whether they have been “legislated” out of existence, in particular the role of the Internal Revenue Service as the primary regulator of pension plans. From the Record of Society of Actuaries Vol. 17, No. 3B.

Description: Panelists discuss and debate existing tax laws and expected changes to tax laws relating to: taxation of mutual and stock life companies [Sec. 809], taxation of 'investment-oriented' products [Sec. 7702], and the federal government's continued need for 'revenue enhancement.' From the 1988 Record of Society of Actuaries, Vol. 14, No. 3.

Description: Discussion of the ways the volatility of the full funding limitation can be used as a consulting opportunity. Discussion of smoothing cash flow in the current regulatory environment and cash-flow forecasting in a volatile market.

Description: Discusses a variety of regulatory issues relative to pension plans, the professional responsibilities of pension consultants, and criteria which should be applied for determining assumptions, actuarial cost method and modifications in evaluating disability benefits. Also discusses determination of qualified actuary to represent client before the IRS.