Description: Chairman’s column discussing 2012 accomplishments and 2013 and plans for the Financial Reporting section.

Description: Article The U.S. Government Cost Disclosure Report by Moorhead in The Actuary, June 1979, Volume 13, Number 6

Description: This general discussion focused on: A. The increase on maximum limits on single premiums accepted based on investment conditions, B. Steps a smaller company might take to meet the current demand for pension plans, C. The extent to which companies have: 1. Transferred to their field or district offices functions which had previously been performed in the home office 2. Transferred to the home office or to central collection offices functions which had previously been performed in agency offices D. Steps taken to revise or supplement company retirement plan benefits to recognize higher salary scales and the possibility of still further inflation, E. The advantages and disadvantages of the Bank Loan Plan under which a policyholder purchases a limited payment life policy and borrows part of the premium from a bank, and F. Changes which have been made in War Exclusion Riders, Disability and Double Indemnity provisions.

Description: Description of general tax consequences of purchasing an insurance company, either through buying the assets or buying the stock.