Description: This article discusses recent proposals made by the American Council of Life Insurers related to: life insurance reserves annuity reserves and risk-based capital risk-based capital for investments and accounting for Deferred Tax Assets.

Description: The Taxation Section chairperson talks about member benefits, CPD requirements, seminars, webinars and educational opportunities.

Description: A discussion of the proposed safe harbor with respect to calculations for contracts where the insured reaches age 100.

Description: A discussion about the Taxation Section goals and accomplishments including meetings, webinar program, volunteering and research activities.

Description: An update from the ACLI staff to keep readers informed about the organization's work on tax issues affecting the life insurance industry.

Description: Discusses proposed regulations regarding reserve deductions for certain captives under IRC Section 1502 related to consolidated group intercompany insurance transactions.

Description: This article summarizes the government guidance for protected cells in the insurance context and the ABA Recommendation, and comments on the Notice and ABA Recommendation in light of traditional notions of equity ownership for federal corporate income tax purposes.

Description: A discussion of new IRS rulings with respect to the taxation of life settlement transactions.

Description: The article discusses ACLI's comment letters submitted to Treasury and the IRS in response to the proposed regulations on the Corporate Alternative Minimum Tax and Ranking Member Ron Wyden (D-OR)'s discussion draft of the Protecting Proper Life Insurance From Abuse Act, that would impact the taxation of some to private placement life insurance.

Description: This is an article about how to place value on an annuity benefit.