Description: Presented at October 1985 Annual Meeting. This session discussion is about concerns of the IRS and of the actuarial profession.

Description: From the 1960 Transactions Vol. 12 No. 32, this ‘Discussion of Subjects of Special Interest’ addresses the Life Insurance Company Income Tax Act of 1959.

Description: Presented at June 1986 Spring Meeting. This session discussion is about the personal financial planning process, including a discussion of the effects of any recent and proposed legislation on individuals.

Description: Presented at May 1996 Spring Meeting. This session addresses potential changes in life insurance and annuity markets under alternative tax systems, that is, value-added tax 'VAT' or consumption taxes, and flat taxes and the impact of those changes.

Description: This discussion looked at defining tax parity between mutual companies and stock companies as well as the consequences of failure to achieve tax parity.

Description: Presented at June 1986 Spring Meeting. This session discussion is about the impact of the Tax Equity and Fiscal Responsibility Act 'TEFRA', the Deficit Reduction Act 'DEFRA', and any new enacted or proposed revisions in the Internal Revenue Code on insurance company taxes, employee benefits and insurance products.

Description: Overview of latest developments on IRC Section 7702, IRC Section 848, market value adjusted contracts, companies in rehabilitation and Canadian issues including: • Part I income tax • Part IV capital tax

Description: Presented at April 1986 Spring Meeting. This session discussion is about the current issues relating to compliance with the Tax Equity and Fiscal Responsibility Act of 1982 'TEFRA', the Deficit Reduction Act of 1984 'DEFRA' and the Retirement Equity Act of 1984 'REA'.

Description: Presented at April 1985 April Meeting. This session discussed: Annuities, Non-participating life products, Participating life products, Variable products

Description: This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. In this session dealing with life insurance company federal income tax, the panelists discuss the impact of the so-called deferred acquisition cost [DAC] or proxy DAC tax created by the Omnibus Budget Reconciliation Act [OBRA] of 1990. Topics include stock versus mutual company reactions and response, the impact on mergers and acquisitions, reinsurance, and consolidation, product changes, small company problems and opportunities, new categories of specified insurance contracts, and the impact on Canadian companies. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 4B.