On November 6, 2011, the NAIC unanimously adopted SSAP No. 101, Income Taxes, A Replacement of SSAP No. 10R and SSAP No. 10. SSAP 101 contains significant changes to accounting for current and deferred federal and foreign income taxes. As a result of these changes, the Interested Parties Technical Working Group has been working on a draft Question & Answer (Q&A) for the newly adopted SSAP No. 101.