Description: This paper discusses the following cases: Rudolph V. United States- concerning taxability of agent convention travel, State Board Insurance v. Todd Shipyards Corporation- concerning premium tax for unlicensed insurers, United Services Life Insurance Company v. Delaney- concerning aviation restrictions in a life insurance policy, Metropolitan Life Insurance Company v. Wood- concerning conditional approval, Hartford Live Stock Insurance Company v. Phillips- concerning livestock insurance with an undisclosed pre-existing condition, State Security Life Insurance Company v. Kinter- concerning the due date for monthly premiums to prevent lapsation.

Description: This section presents multiple insurance-related legal cases from 1954: 1. AVIATION EXCLUSlON PILOT: Ezell v. Atlantic Life Insurance Company, 2. LIFE INSURANCE COMPANY FEDERAL INCOME TAX-OIL ROYALTIES AND BONUS: Great National Life Insurance Company v. Campbell, 3. SIMILAR CORPORATE NAMESADMISSlON TO Do BUSINESS IN STATE : United Life Insurance Company v. United Insurance Company, 4. DOUBLE INDEMNITY MILITARY EXCLUSION: Langlas v. Iowa Life Insurance Company, 5. STATUTE REQUIRING COPY OF APPLICATION TO BE ATTACHED-FRATERNAL BENEFIT SOCIETY: Wheeler v. Ben Hur Life Association, 6. BENEFICIARY'S RIGHT TO ASCERTAIN AND TO PAY PREMIUM: American Life Insurance Company v. Hauer, 7. QUARTERLY PREMIUM IN EXCESS OF ONE-QUARTER OF ANNUAL RATE: Cohen v. John Hancock Mutual Life Insurance Company, 8. SETTLEMENT OPTION-TESTAMENTARY DISPOSITION: Hall vs. Mutual Life Insurance Company, 9. DEATH DUTIESLIABILITY OF COMPANY UNDER ANNUITY: Mutual Benefit Life Insurance Company v. Dimond, 10. DELIVERY OF POLICYPOLICY MAILED TO AGENT: Mid-Continent Life Insurance Company vs. Dees,

Description: This paper was written to demonstrate that universal life and indeterminate premium products are similar to participating plans. Followed by several discussion papers submitted.

Description: This 1978 session examines income taxation for North America. Topics covered: I. Canadian Income Tax a. What problems and deficiencies have been found in the new Canadian income tax act and regulations? b. What effect will the new tax rules have on profits, pricing and plan design? Is the overall tax burden fair? Is it fairly distributed? 2. U. S. Income Tax a. What impact will proposals for tax reform, if adopted, have on the life insurance business in the U.S.? What alternatives have been proposed by the industry? b. Are legislative changes needed in the 1959 Company Tax Act? If so, in what areas? c. What are the implications of recent Court decisions?

Description: 1992 SOA Regional Meeting, Anaheim. This session addressed tax compliance, the tax consequences of life insurance contract failure, the correction of failed contracts, and a 1992 update on the proposed deferred acquisition cost tax regulations.

Description: Read the June 2016 issue of Taxing Times.

Description: This article discusses the the 1998 alternartive XXX model regulations and the potential tax impact on the definition of life insurance and on reserve deductions associated therewith.

Description: The panelists from this session at the June 2000 meeting of the Society of Actuaries in San Diego compare and contrast separate account products sold in the U.S. and Canada in both the qualified/registered retirement market and the nonqualified market.

Description: This article consists of the Legal Notes from the Transactions of Society of Actuaries 1956 Volume 8, Number 20. The author summarizes recent insurance-related legal decisions.

Description: In session 115SM of the Washington Annual Meeting the speaker discusses the impact of recent tax law changes on the insurance business, and the implications for actuaries. From the Record of the Society of Actuaries, Vol. 23, No. 3.