Description: Discussion about the recent activities of the Taxation Section and its council and plans for the future. The project of the NPT [Necessary Premium Test] task force was discussed.

Description: Chairperson's column for the October 2020 issue of Taxing Times with thoughts on the effects of COVID-19 on the Taxation Section.

Description: SOA Taxation Section membership trends and 2018 Survey Results

Description: A re-cap of the Taxation Section's activities throughout 2019.

Description: Finding knowledge from mentors and other experience professionals.

Description: Discussion of current goals and challenges for the Taxation Section.

Description: The Taxation Section of the Society of Actuaries recently conducted a survey of its members to get a better understanding of how actuaries are being utilized in areas where tax plays a role within the insurance industry. The results of the survey are discussed in this article.

Description: This article provides a high-level description of how the One Big Beautiful Bill passed enacted on July 4, 2025 specifically affects life insurers. Primarily in this article, ACLI reflects on its 18-year collaboration with the Society of Actuaries through the Taxing Times publication, highlighting key tax legislation impacts and ongoing advocacy for the life insurance industry. This final column acknowledges past achievements and emphasizes continued commitment to industry representation amid evolving challenges.

Description: Our third issue of Taxing Times arrives just as 2005 is coming to an end. Reflecting back on this past year, I am amazed and pleased with how much the Taxation Section has accomplished.

Description: This article summarizes the treatment of changes in the basis for determining life insurance tax reserves under prior law and describes the changes enacted by the Tax Cuts and Jobs Act. It further explains the procedures for changing the basis of computing reserves under the new rules as outlined in Revenue Procedure 2019-10, the IRS’s December 2018 guidance on the subject, and discusses the uncertainties that remain.