Description: The year 1990 was marked by a major tax increase for life insurance companies, introducing the DAC tax, with the passage of the Omnibus Budget Reconciliation Act of 1990. This paper refers to documentation that provides a clear consice summary of the 1990 Tax Act.

Description: An Interview with John Cutler and An Enhanced Social Security Annuity

Description: Read the February 2017 issue of Taxing Times published by the The Taxation Section. Newsletters provide practical information for the working actuary, articles on trends that impact sections and news about section activities.

Description: Article about the future roles in health insurance.

Description: This is a transcript of a session at the Spring 1975 meeting in NY and highlights disclosure and cost comparison, equal opportunities and human rights legislation and impact on ways of doing business. From Record of Society of Actuaries, Vol. 1, No. 2.

Description: This discussion covered: 1. The extent to which companies' net earned interest rates have risen above their low points from that of several years ago and 2. The NAICs' new method of dividing amortizable bonds into two classes in the valuation of securities

Description: Read the June 2017 issue of Taxing Times published by the The Taxation Section. Newsletters provide practical information for the working actuary, articles on trends that impact sections and news about section activities.

Description: Table of contents for Volume 1, Issue No. 2 of The Record of the Society of Actuaries. These records were taken from the New York meeting, April 17-18, 1975.

Description: Metadata for entire issue

Description: The Revenue Act of 1987 amended section 807d2B of the Internal Revenue Code. It established the interest rate used in the calculation of tax reserves to be the greater of the applicable federal interest rate or the prevailing maximum statutory valuation rate for the contract’s calendar year of issue. The amendment is effective for contracts issued in tax years beginning after December 31, 1987. This document shows all the applicable federal interest rates from 1998 - 2009.