Description: 1994 SOA Spring Meeting, San Francisco. This session provided overviews of the history of MVA, statement of financial accounting standards documents that pertain to this issue, and implementation issues. The liability methodologies and latest developments were also covered.

Description: This article provides the reader with some insights regarding tax planning under the new required methodology.

Description: For actuarial projections to serve as the management tools that they are intended to be, the persons charged with making those projections need to consider whether the projection is sufficiently sophisticated so that it does not miss major items.It is important to consider the tax effect. This article covers several of the major tax issues that should be considered in any actuarial projection.

Description: This article details the IRS' Revenue Ruling 2005-6. This ruling provides formal guidance on how to treat family term riders for purposes of the computational limit calculations in Internal Revenue Code IRC sections 7702 and 7702A i.e., calculations of net single premiums, guideline single premiums, guideline level premiums and 7-pay premiums. From Small Talk Newsletter, June 2005, Issue No. 24.

Description: This session at the SOA 2004 Annual Meeting provides updates on statutory reporting issues of current interest, such as state adoption of the 2001 CSO Mortality Table, tax issues related to adoption of the 2001 CSO table, reserving for variable products, and other significant developments at the NAIC.

Description: This presentation is an open forum, session number 44, presented at the 1999 Valuation Actuary Symposium, held September 23-24 in Los Angeles. The panelists respond to questions submitted prior to the session, as well as questions from participants during the session. A wide range of valuation questions are considered, including topics related to product tax and tax reserves, secondary guarantees, cash flow testing, and various statutory reserve issues.

Description: A discussion of the issues to be considered for computing tax reserves relating to guaranteed renewable and noncancellable health insurance and how these concerns are sometimes overlooked.

Description: Summary of the Strategic Planning Steering Committee SPSC the SOA’s 2008-2012 Strategic Plan

Description: 1993 SOA Annual Meeting, New York. This session is about Market-Value Accounting. Topics included: 1. Where market-value accounting came from. 2. An historical perspective on the issue. 3. The mechanics of MVA. 4. How companies may change their investment strategies as a result of SFAS 115.

Description: 1994 SOA Spring Meeting, Orlando. This session is about accounting models for actuarial reserves and related items for selected countries in the Far East, Europe, and Latin America.