National Alliance of Life Companies
An Association of Life & Health Insurance Companies
The voice of small and mid-sized life insurance companies

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NALC
PO Box 50053
Sarasota, Florida  34232
Telephone:  941-379-6100
Fax:   941-379-6112

What's New...

• Read the Current Letter from the Executive Director

Read the latest NALC publications:

• Legislative & Regulatory Report
• NALC Newsletter

In the News

• Fed's Move to Keep Short-Term Interest Rates Low through 2014 Pressures US Life Industry
• Only 39% of U.S. Families Exposed to Life Insurance Opportunities

Upcoming Meetings

Register Today

2012 Spring Conference
April 18 - 20

La Costa Resort & Spa
Carlsbad, California

Insurance Industry Events

NAIC Meeting Schedule

NALC Home

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Federal Issues

Sarbanes-Oxley Act Section 404 Implementation: This paper discusses Section 404, internal control reporting requirements of the Sarbanes-Oxley Act.

Sarbanes-Oxley Act and the NAIC: This paper presents ramifications of the SOx on the NAIC Model Regulation Requiring Annual Audited Financial Statements.

NALC Position Paper: This brief identifies several issues that will or might affect the survivability of NALC members. (PDF version)

Deferred Acquisition Cost: Smaller insurance companies suffer under the current system of DAC taxes.  (PDF version)

Differential Earnings: Under this tax provision, smaller companies are penalized by the additional taxation of surplus, which is taxed as ordinary earnings. (PDF version)

Policyholder Surplus Accounts: This additional tax burden would force smaller insurers already strapped due to Federal taxation policy into an even deeper hole. (PDF version)

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Copyright © 2003-2012, National Alliance of Life Companies
Last modified: January 31, 2012