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2021 Life Meeting - Session 2C: Life Insurance and Annuity Taxation with Recent IRS Section 7702 Changes 8.30.21 Recording
Throughout this session, the presenters will focus on tax rules pertaining to life and annuities, highlighting the recent changes to interest rates under Internal Revenue Code Section 7702 which ...Description: Throughout this session, the presenters will focus on tax rules pertaining to life and annuities, highlighting the recent changes to interest rates under Internal Revenue Code Section 7702 which determines whether a contract qualifies as a life insurance contract. In addition, recent annuity changes will be discussed such as required minimum distributions. Background and examples will be provided on the cash value accumulation test, the guideline premium requirements and the cash value corridor rules under 7702.
Hide- Authors: Society of Actuaries
- Date: Aug 2021
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Annuities; Life Insurance
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2021 Life Meeting - Session 4B: Projecting Life and Annuity Mortality Improvement 8.31.21 Recording
Historically different approaches have been used by actuaries in modeling mortality improvement. The SOA has recently released a framework that practitioners can use to project mortality ...Description: Historically different approaches have been used by actuaries in modeling mortality improvement. The SOA has recently released a framework that practitioners can use to project mortality improvement, providing methodological consistency across a range of applications.
Hide- Authors: Society of Actuaries
- Date: Aug 2021
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Annuities; Life Insurance; Modeling & Statistical Methods