Description: In February 2015, the Internal Revenue Service Chief Counsel appointed Alexis MacIvor as the chief of Branch 4 of the Office of the Associate Chief Counsel (Financial Institutions & Products). That branch (sometimes referred to by our readers as the “Insurance Branch”) has seven attorneys who work exclusively on issues concerning the taxation of insurance companies and the products those companies issue. Because of the importance of that branch’s work product to the issues that life actuaries must address every day, the Taxing Times Editorial Board and the Taxation Section Council thought our readers would appreciate the opportunity to meet Alexis and welcome her to the insurance tax actuarial community. Mark Smith of our editorial board recently met with Ms. MacIvor to talk about her background and her new role.

Description: Part 3 of Gray's summary of the Canadian report on taxation by the Carter Commission. One of the provisions would impose a 50% insurance company tax rate on the excess of surplus earnings over policy dividends disbursed.

Description: In this session 93PD of the 1998 New York Annual Meeting panelists discuss three levels of protection available to bank depositors and insurance purchasers in the United States. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: From a session at the Spring regional meeting of the Society of Actuaries held in Atlanta, Georgia, May 24-25, 1999 Panelists discussed recent insurance developments throughout Latin America

Description: This article from SOA president David Holland, speaks to the need of the actuarial profession to consistently evolve with the needs of the 21st century.

Description: This session from the 1983 SOA Vancouver Meeting discusses current regulatory topics affecting life insurance and annuity product development including smoker/non-smoker mortality tables, unisex legislation being considered and life insurance without guaranteed cash values. From Record of Society of Actuaries Vol. 9, No. 3

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: The session from the 1984 SOA Toronto Meeting discusses the revolution in financial services, banks in the insurance business, the diversification in financial services, insurance sales in supermarkets, joint ventures with banks and insurers and the American bankers dream - one stop shopping. From Record of the Society of Actuaries Vol. 10, No. 4A

Description: This articles notes that there are fewer small insurance companies. It discusses how the impact of mergers and acquisitions and new regulations affect the declining number of small insurance companies.

Description: 1993 SOA Meeting, Quebec. This session was about product development in the age of age of risk-based capital including traditional capital measures, emerging trends, and NAIC changes.