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 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: 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.

Description: This from the 1983 SOA Spring Meeting discusses strategic tax planning including the impact of U.S. tax regulation on company organization and operating strategies. From Record of Society of Actuaries Vol. 9, No. 1.

Description: Experts discuss: [1] an overview of U.S. taxation of life-insurance income from 'controlled foreign corporations' [CFCs], [2] the actuarial aspects of the taxation of CFCs, and [3] taxation issues relative to minority-owned [not 'controlled'] foreign corporations. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.

Description: This session discussion is about FAS 96, the timing and measurement of the deferred tax effects, alternative minimum tax considerations, worksheets versus models, small company effective tax rate, consolidation returns and incorporating future tax strategies. From Record of the Society of Actuaries Vol. 15, No. 2.

Description: This is a teaching session focusing on ERISA tax forms.