Tax Work Group

The Tax Work Group educates the Life Practice Council and its committees and work groups on federal income tax issues. The work group clarifies the potential tax implications of proposals and identifies and communicates constraints, options, and alternatives.

Staff liaison: Ian Trepanier

Chairperson: Barbara Gold
William Aguayo
Brian Bayerle
Nancy Bennett
John Bruins
Thomas Campbell
Mary Caramagno
Donna Claire
Allison Colberg
Armand De Palo
Jane Hamrick
Brian Lessing
Thomas Lonergan
Kristin Norberg
Cande Olsen
Brian Prast
James Reiskytl
Edward Robbins
James Weaver
Mercy Yan
Vincent Zink

Related Publications

Tax Work Group paper on frequently asked questions about concepts of life insurance tax reserve methods and assumptions.  (May 09, 2018)
Tax Work Group comment letter to the NAIC’s Statutory Accounting Principles (E) Working Group on federal income tax reform. 
(February 16, 2018)
Tax Work Group issue brief on the implications of calculating tax-deductible claim reserves based on incurral date versus issue date for long-term disability insurance policies. (July 28, 2017)
Tax Work Group comments to the NAIC's Statutory Accounting Principles (E) Working Group in response to the Issue Paper No. 15X concerning the implementation of principle-based reserving (PBR). (October 06, 2016)
Tax Work Group comment letter to NAIC Health Actuarial Task Force on tax implications of 2013 Individual Disability Income Valuation Tables. (June 26, 2014)
Tax Work Group supplemental report regarding Federal Tax Reserves and the Life PBR Elective Three-Year Statutory Transition Period for the NAIC's Life Actuarial Task Force. (July 27, 2012)
Tax WG and the Nonforfeiture Improvement WG's amendment proposal form to LATF regarding maximum nonforfeiture interest rate. (January 12, 2012)
Tax WG and the Nonforfeiture Improvement WG's amendment proposal form to LATF regarding nonforfeiture references to mortality tables. (January 12, 2012)
Tax WG and the Nonforfeiture Improvement WG's amendment proposal form to LATF regarding VM-02 references to mortality tables. (January 12, 2012)
Tax WG and the Nonforfeiture Improvement WG's amendment proposal form to LATF regarding VM-02 transition period. (January 12, 2012)
Tax Work Group discussion paper regarding tax implications for structuring new commissioners’ mortality tables to include the extra mortality risk of business not subject to full underwriting. (December 14, 2011)
Tax Work Group discussion paper to the Life Actuarial Task Force and the American Council of Life Insurers regarding tax implications for structuring new commissioners’ mortality tables to include the extra mortality risk of business not subject to full underwriting. (December 07, 2011)
Tax Work Group, in conjunction with the Nonforfeiture Improvement Work Group, follow-up comment letter to the Life Actuarial Task Force with suggested revisions to VM-20. (October 12, 2011)
Tax Work Group in conjunction with the Nonforfeiture Improvement Work Group comment letter to the Life Actuarial Task Force regarding issues associated with proposed language in VM-02. (October 03, 2011)
Tax Work Group report regarding Federal Tax Reserves and the Life PBR Elective Three-Year Statutory Transition Period for the NAIC's Life Actuarial Task Force. Please see July 27, 2012 report updating this report. (March 01, 2011)
Work Group Submits Comments on PBR in Issue Paper No. 15X
Work Group Releases Issue Brief on Assumptions for Long-Term Disability Policies
Work Group Submits Comment Letter to NAIC on SSAP 101, Federal Income Tax Reform
Work Group Publishes FAQ on Life Insurance Tax Reserve Methods and Assumptions