Description: This is a teaching session focusing on ERISA tax forms.

Description: This session from the 1983 SOA Spring Meeting discusses individual life insurance including the changing markets, distribution systems, products, regulation, and taxes.

Description: A discussion of: IRS requirement disclosures of uncertain tax positions, disallowed interest reductions on earnings and profits, and tax standards for partial worthlessness deductions.

Description: 1992 Valuation Actuary Symposium addresses three tax issues from the Deficit Reducation Act - DEFRA including the cost-of-living adjustment - COLA benefit in the disabled life reserve calculation, recognizing reinsurance in the tax reserve calculation and deferred and uncollected premium reserve adjustments in health insurance. It also covers recent reinsurance developments.

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: Discusses how companies must ensure that significant and necessary product development, and administrative and compliance system changes, have been completed and tested in time to accommodate new requirements.

Description: This session from the 1981 SOA Spring Meeting discusses the role that personal and corporate tax policies have on insurance company taxation and the U.S. and Canadian tax structure for life insurance companies. From Record of Society of Actuaries, Vol. 7, No. 2.

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 an introduction to tax accounting for U.S. life insurance companies, with a focus on NAIC statutory accounting concepts. The author discusses permanent and temporary differences, the current tax provision, and deferred tax accounting requirements, including admissibility testing under SSAP No. 101.

Description: After nearly a decade of work by ACLI and representatives of its member companies, the Society of Actuaries SOA, the American Academy of Actuaries Academy, and the NAIC’s Life and Health Actuarial Task Force LHATF, on Sept. 24, 2008, the NAIC adopted a new actuarial guideline for applying the method of computing statutory reserves for variable annuity contracts AG VACARVM.