If you're an actuary, or a business professional who works with tax issues related to life insurance companies, insurance and annuity products, and qualified and non-qualified employee benefit plans, then you'll benefit from the many resources offered in this section. In addition to networking, educational events and research opportunities, section members also receive three printed issues of Taxing Times annually, taxation podcasts and access to IRS publications via the section website.
Welcome to the Taxation Section
Read the new fully digital version of Taxing Times.
Get to Know Your Council Leaders
See a full list of Taxation Section council leaders, including officers, council members, and staff partners.
As a Taxation Section member you are entitled to free access to the recordings of past webcasts sponsored by the Tax Section starting a year after the webcast. Click below to access your free recordings!
New Regulations Provide Guidance on Computation and Reporting of Reserves
2018 Supplement To Life Insurance & Modified Endowments, Second Edition
This 2018 supplement to the second edition of Life Insurance & Modified Endowments provides an update on certain topics, as well as addressing recent developments occurring since the publication of the second edition, including guidance provided under Revenue Procedure 2018-20, addressing the application of section 7702 and 7702A to 2017 CSO contracts with maturity dates after age 100. The 2018 supplement is designed to replace the earlier 2017 supplement.
IRS Addesses Tax Treatment of Non-Qualified Annuities Issued to Trusts
Explore purchase and sale agreements as related to tax issues.
Listen to our latest podcast "In the Beginning: " to hear "Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI?”. From the June 2019 issue of Taxing Times. For access to this and prior podcasts, click here.