Description: To some degree, we all operate in an environment influenced by regulation and accounting standards. This session builds on the first session in this series by considering how regulators are reacting to the biometric influencers, then delving into the impact of changing accounting standards on how firms assess, value and report on their business. Consideration will be given to uncertainties around pending regulation, including those uncovered in the process of firms implementing Principles Based Reserving and those yet to come with modifications to GAAP. This session is for anyone interested in better understanding the impact and influence that regulatory and reporting uncertainty has on their work.

Description: Small companies face numerous challenges and opportunities when developing supplemental health insurance products. This is particularly true because of the competitive nature of these products and the innovations happening in the supplemental health market. This article explores the challenges regarding rating, the volatile regulatory environment, product flexibility, and distribution. In addition, the article identifies competitive advantages that small companies may have in the supplemental health market.

Description: A summary of the report of the Canadian Royal Commission on Taxation. According to the author, the report conceives the tax structure to be a proper tool of government in far-reaching policies of income redistribution and management of the economy.

Description: This session discussion will review rulings, regulations and announcements which have been issued in the last year. This is intended to be an overview and not a detailed analysis. Focus is on pension plans.

Description: Description of Social Security COLA for December 2020 and wage-indexed program parameters for 2021.

Description: This article discusses the structure of and the dangers posed by Stranger-Originated Life Insurance STOLI.

Description: A discussion of the Obama Administration’s fiscal year 2011 revenue proposals affecting life insurance companies and products.

Description: A commentary on whether or not the Illustrations Regulation has been successful.

Description: Update on regulatory developments in the US and internationally

Description: Author highlights historical nonforfeiture and federal tax law changes, as they have impacted life product designs, in prognosticating about future product designs.