The presentation will dive into the nuances regarding consolidated corporations including certain requirements and considerations for consolidating. A discussion with specific examples for allocating and tracking of net operating losses for life, nonlife, and mixed group consolidated entities. Also included will be a general discussion of tax sharing agreements and the methods available to taxpayers. Review of relevant tax trends in the P&C industry as well as highlight the Tax Cuts and Jobs Act (TCJA). Examples provided will faciliate our discussion and highlight the differences for attendees.