Description: This session presented at the SOA's April 1976 Washington D.C. Meeting provides information on the impact of inflation on Life Insurer Income Tax and Tax Liability and the impact that the U.S. tax policy on investments, jobs and inflation.

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 session from teh 1984 SOA Toronto Meeting discusses life insurance policy in Canada. From Record of the Society of Actuaries Vol. 10, No. 4B

Description: This article discusses how new and current industry tax topcs can educate the Taxation Section membership.

Description: A discussion of: the value of a life insurance contract distributed from a qualified pension plan, IRS industry director directive on the DRD for life insurance separate accounts and IRS actuaries raising new issues on AG 34 tax reserves.

Description: Discusses some of the issues the IRS and insurance companies are grappling with in the tax compliance and examination process relating to bad debts, arising from the 2008 to 2009 period, that led to the IRS and the industry agreeing to try to resolve them through the Industry Issue Resolution, or IIR, program.

Description: Interplay of §807(f) and the stat cap in §807(d) as there continues to be uncertainty as to whether a change to the stat reserve could be subject to §807(f).

Description: Various insurer corporate tax issues are discussed as well as some court cases involving insurer taxes, including the recent USAA Life case involving preliminary term reserves on universal life business. First part of two-part Session 6 of the 1991 Valuation Actuary Symposium. See 'The New DAC Tax' for second part with presentations by Sikora or Eldridge.

Description: This discussion at the SOA 1990 San Francisco Spring Meeting covers alternative minimum tax including deferred acquisition costs, investment planning and new legislative proposals.

Description: Year 2004 marked the first tax-filing year that certain corporate taxpayers were required to file the newly created IRS Schedule M-3–designed as a replacement for the Schedule M-1, which is used to reconcile a corporation's financial accounting income or loss with its taxable income or loss.