Description: Tax code tidbits

Description: Synopsis of Issue Brief prepared by Tax Work Group of the Academy-LTD Claim Reserve Assumption Basis: Use of date of incurral/date of issue of original policy.

Description: This discussion at the SOA 1968 Philadelphia and Los Angeles Regional Meetings focuses on federal income tax questions including recent rulings, company organization around tax work, the role of actuaries, and Canadian developments.

Description: Comprehensive view of deferred taxes – theoretical & per US statutory accounting. Comparison of deferred tax treatment under other financial reporting bases. Focus is on issues with respect to policyholder liabilities.

Description: Overview of upcoming second edition of book.

Description: The article provides an introduction to tax accounting for U.S. life insurance companies, with a focus on NAIC statutory accounting concepts. The author discusses permanent and temporary differences, the current tax provision, and deferred tax accounting requirements, including admissibility testing under SSAP No. 101.

Description: This session at the SOA 1990 Hartford Spring Meeting is about alternative minimum tax for life insurance companies and changes occurring in 1990.

Description: Letter from the Editor

Description: This session at the SOA 1990 Hartford Spring Meeting is about cash flow testing as it relates to taxes including the regulatory background, current practices, and the effect of using tax versus statutory values in cash flow testing.

Description: The article discusses the implications of life insurance company taxation as a result of the passage of the Tax Equity and Fiscal Responsibility Act of 1982 TEFRA. In the analysis, a new classification system was developed based on the amount of Special Deductions allowed under Section 809f of the Tax Code.