Welcome to the Taxation Section

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.

This section will be rehomed into the Life and Annuities Community beginning fall 2025. Find out more about the benefits of Communities.

Get Involved Through Leadership Positions

Sections are evolving into Communities beginning fall 2025, offering more ways to engage with like-minded peers. Shape activities and programs within your Community through leadership positions. Submit your expression of interest form for elected positions by May 23.

2021 Supplement to Life Insurance & Modified Endowments

This 2021 supplement to the second edition of Life Insurance & Modified Endowments expands the content of the book to update material and address developments occurring since publication. The 2021 supplement replaces the earlier 2018 supplement.

Taxing Times Special Issues

New Regulations Provide Guidance on Computation and Reporting of Reserves

IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts

Taxation Section