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: Panelists discuss: [1] the tax implication of NAIC changes to reserving requirements, [2] the new NAIC Valuation of Life Insurance Policies Model Regulation [Reg. XXX], [3] Actuarial Guideline 33 [AG 33], [4] AG 34, and [5] highlights of an actual IRS audit involving these NAIC actuarial guidelines and regulations. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.

Description: This session from the 1983 SOA Vancouver Meeting covers U.S. Federal Income Tax including TEFRA, flexible premium contracts, Modified Premium Whole Life Reinsurance, future tax planning and policyholder taxation. From Record of Society of Actuaries Vol. 9, No. 3

Description: This discussion looks at the latest developments in the U.S. federal taxation of life insurance companies. From Transactions of Society of Actuaries 1959, Vol. 11, No. 29 AB.

Description: This article is an introduction to the principles of taxation of U.S. owned foreign insurance operations, such as controlled foreign corporations.

Description: Discusses how companies must ensure that significant and necessary product development, and administrative and compliance system changes, have been completed and tested in time to accommodate new requirements.

Description: This session from the 1995 SOA Boston Meeting reviews recent U.S. regulatory and tax developments, U.S. product taxation issues including corporate-owned life insurance COLI and certificate of deposit CD annuities and a summary of recent Canadian income tax developments. From the Record of the Society of Actuaries, Vol. 21, No. 4b.

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: A summary of a recent U.S. District Court decision regarding the applicability of the Federal Excise Tax (FET) on foreign-to-foreign retrocessions.

Description: This session from the 1981 SOA Spring Meeting discusses the role that personal and corporate tax policies have on insurance company taxation and the U.S. and Canadian tax structure for life insurance companies. From Record of Society of Actuaries, Vol. 7, No. 2.