Description: In order to encourage health insurance issuers to offer health insurance coverage on the Exchange and on the individual and small group markets, while ameliorating the potential impact on any particular health insurance issuer of providing coverage without pricing for pre-existing conditions or the gender of the insured, the Affordable Care Act includes three risk-sharing programs: the Transitional Reinsurance program, the Risk Corridor program and the Risk Adjustment program (collectively referred to as the “3Rs”). The financial and tax reporting of each health insurance issuer is affected by the implementation of these risk-sharing programs because each health insurance issuer is required to pay for the programs’ costs, and some issuers are or will be eligible for benefits under them.

Description: The article reviews the results of a survey conducted by the taxation section to review the responses from its members.

Description: Overview of articles in the October 2013 issue of TAXING TIMES.

Description: Introductory column written for each issue, expressing the views of the Section's Chairperson

Description: Recurring column from the Chair of the Taxation Section of the Society of Actuaries.

Description: A brief rundown of the articles contained in the October 2012 issue of Taxing Times.

Description: An open letter to the Taxation Section of the Society of Actuaries from the newsletter editor, Kristin Norberg.

Description: An open letter to the Taxation Section of the Society of Actuaries from the newsletter editor, Kristin Norberg.

Description: An interview with Sheryl Flum, chief, Branch 4, IRS Office of Associate Chief Counsel (Financial Institutions and Products) at the Internal Revenue Service, regarding her role at the IRS and current tax issues facing the life insurance industry.