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: This article is about the Canadian Federal Department of Finance 1987 Tax Reform proposal which can be summarized under three headings: Company tax, Investment Tax and Sales Tax.

Description: This article discusses of the Federal Employees' Health Benefits Program. Specifically addressed were the flexible features, the political environment and changes being considered.

Description: A Mexican actuary discusses his career, the challenges of different insurance markets in different cultures, the value of sharing knowledge across countries and across professions, and the latest public policy regarding solvency models.

Description: Part one of a two part series explores implementation issues for the Mental Health Parity and Addiction Equity Act of 2008 MHPAEA.

Description: CHCS is a nonprofit policy center focused on improving American health outcomes, particularly for low-income people, including payment & delivery system reform.

Description: This article describes Singapore's Central Provident Fund and how it involves government, employers and employees in a cooperative partnership for mandatory savings and investment to assist with the primary lifetime goals of home ownership, medical care and retirement provision.

Description: This article describes the transfer pricing rules applicable to life reinsurance transactions generally, and then outlines a methodology for testing life reinsurance transactions to demonstrate compliance with transfer pricing standards applied by tax authorities.

Description: LEARN is an offering to regulators about reinsurance. This article summarizes a session held for Brazilian health regulators in the fall of 2022.