Topics include: • Overview of the IRC qualification rules for life insurance, annuities and long-term care contracts • Sources of noncompliance • Costs and implications for noncompliance • Risk mitigation strategies and techniques

• General outline of FATCA’s application to insurance • Impact on U.S. and foreign insurance companies • Definitions of insurance products in-scope • Exemptions, grandfathering and withholding

There are many ways to perform Risk Management. For an ERM system to be effective its objectives need to match up with what management wants. But most ERM systems do not have an explicit objective. Part of the essay collection "Risk Metrics for Decision Making and ORSA"

The essay briefly discussed the impacts from implementing ORSA to the main stakeholders in the insurance industry. Those stakeholders include: insurers, regulators, policyholders, investors, rating agencies, insurance industry employees and general public. Part of the essay collection "Risk Metrics for Decision Making and ORSA"

Informal commentary on the importance to the actuarial community of embracing enterprise risk management and ORSA. Part of the essay collection "Risk Metrics for Decision Making and ORSA"

The National Association of Insurance Commissioners (NAIC) is moving forward to implement a new regulatory requirement that requires U.S. insurers to perform an Own Risk and Solvency Assessment (ORSA). Before developing a response to the ORSA requirement, insurers will want to understand its genesis and the underlying rationale for it, as well as its implications. This essay provides an overview of the evolution and rationale for ORSA, as well as practical implications for insurers as they begin to design an ORSA process. Part of the essay collection "Risk Metrics for Decision Making and ORSA"

Topics include: Overview of the IRC qualification rules for life insurance, annuities and long-term care contracts, Sources of noncompliance, Costs and implications for noncompliance, Risk mitigation strategies and techniques

Description of new regulatory risk disclosure for private fund advisers.

Presentation at Insurance Product Tax Seminar September 2008. Discusses roles and responsibilities of the tax actuary with regards to products and the tax actuary involvement with the product development process.