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 is a discussion about the United States Federal Income Tax. From Transactions of Society of Actuaries 1969, Vol. 21. Pt. 2, No. 59

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.

Description: This paper examines five problematic areas of the Life Insurance Company Income Tax Act of 1959 including the 10-for-1 rule, the deduction for investment income on qualified pension and profit-sharing plans, limitations on certain deductions, policyholder surplus account and shareholders surplus account. A discussion of the paper follows. From Transactions of Society of Actuaries 1976, Vol. 28.

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

Description: This discussion examines Federal Income Tax and pertaining issues. From Transactions of Society of Actuaries 1960, Vol. 12, No. 33.

Description: Statutory Statement of Accounting Principle SSAP No. 35 prescribes accounting for guarantee fund assessments and potential future premium tax credits against these assessments. This article discusses the deductibility of these assessments for federal income tax purposes, providing updates on recent court cases and regulatory guidance.

Description: Sequel to the author's paper The Taxation of Insurance in Canada, which was published in 1970 in Volume XXII of the Transactions. The first paper covered the history of insurance taxation in Canada through 1969, including a description of the radical changes that became effective that year as an early phase of tax reform, following the 1967 recommendations of the Royal Commission on Taxation. Further general tax reforms became effective in 1972, including the introduction of taxes on capital gains a number of clarifications and refinements were also enacted in 1973. The present paper outlines these general changes, with particular emphasis on their effect on insurance. Finally, a completely revised mathematical presentation of the taxation of insurance corporations is given, together with formulas and examples of the marginal taxation rates on various kinds of income and disbursement of such corporations. Followed by discussion papers submitted by 2 authors

Description: Updates on partial annuitization and exhanges, prevailing CSO valuation mortality tables, disclosure of offshore accounts through FATCA.

Description: This session discussion is about the most current tax issues affecting reinsurance. From Record of the Society of Actuaries Vol. 15, No. 2.