Description: Discusses reasons for recent extensive industry changes in premium rates and expected trends, merits of different types of federal income tax treatment in financial statements, and discussion of merits of proposed state regulations regarding classification and allocation of income and expenses.

Description: This session discussion is about current developments in the legislative situation and proposed changes, continuing unresolved audit issues, emerging issues of 1984 and later audits, policyholder taxation issues and alternate minimum tax AMT. From Record of the Society of Actuaries Vol. 15, No. 2.

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 session from the 1983 SOA Vancouver Meeting covers U.S. Federal Income Tax including TEFRA, flexible premium contracts, Modified Premium Whole Life Reinsurance, future tax planning and policyholder taxation. From Record of Society of Actuaries Vol. 9, No. 3

Description: This session discussion is about the minimum funding requirements and maximum deductible limits currently in effect, including full funding limitations and funding standard account determinations. From Record of the Society of Actuaries Vol. 15, No. 3B.

Description: This session at the SOA 1990 Annual Meeting looks at proposed and potential tax law changes for insurance companies including 'DAC Tax', stock versus mutual company differences, corporate owned life insurance, and taxing inside build up.

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 discussion at an SOA 1968 Regional Meeting focuses on federal income tax questions including recent rulings, company organization around tax work, the role of actuaries, and Canadian developments.

Description: This from the 1983 SOA Spring Meeting discusses strategic tax planning including the impact of U.S. tax regulation on company organization and operating strategies. From Record of Society of Actuaries Vol. 9, No. 1.

Description: This session from the 1983 SOA Spring Meeting discusses federal income tax and life insurance including specific products - UL, Annuities and Modified Premium Whole Life, Stop Gap, and phantom dividends. From Record of Society of Actuaries Vol. 9, No. 2.