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Managing Equity Guarantees
provides an overview of the various methods used to manage the risks from guarantees of equity-based life ... life and annuity products. Discussion includes the use of reinsurance, self-insurance and static/dynamic ...- Authors: Hubert B Mueller, Gilbert Lacoste, Darin Zimmerman, Thomas Ho, Elinor Friedman
- Date: May 2002
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Variable annuities; Enterprise Risk Management>Financial management; Life Insurance
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Surprising Investor Control Advice from IRS
Advice from IRS The IRS believes that any segregated asset account comprised of a pool of individual securities ... securities will run afoul of the investor control doctrine. This article articulates that such a conclusion ...- Authors: Bryan W Keene, Joseph F McKeever
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities>Variable annuities; Life Insurance; Public Policy
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IRS Rules Lifecycle Funds Comply with Investor Control Doctrine
PLR 201105012, the investor control doctrine, and how the IRS concluded that shares of a Lifecycle Fund ... account, still can be considered owned by the insurer and not the policyowner for federal income tax purposes ...- Authors: Bryan W Keene
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Variable annuities; Life Insurance
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Dynamic Hedging
May 2002 Spring Meeting. Discusses the nature of the risks associated with equity-based and equity-linked ... products, and how those products can be managed with the use of capital market instruments. Capital markets=Stock ...- Authors: Marshall C Greenbaum, Kannoo Ravindran
- Date: May 2002
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Variable annuities; Enterprise Risk Management>Financial management; Life Insurance
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T3: Taxing Times Tidbits
T3: Taxing Times Tidbits A discussion of, first, the three-year transition period for adopting principle-based ... might not apply to tax reserves, and second, the tax impact of adding investment options to in-force contracts ...- Authors: Kory Olsen, Peter Winslow
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
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T3: Taxing Times Tidbits
T3: Taxing Times Tidbits Tidbits include discussions about: Policy loans in excess of ... discussions about: Policy loans in excess of cost basis, treatment of loss adjustment expenses, LAE, for life ...- Authors: Daniel Stringham, Peter Winslow, Joseph F McKeever
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
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Variable Products Update
RECORD OF SOCIETY OF ACTUARIES 1994 VOL. 20 NO. 2 VARIABLE PRODUCTS UPDATE Moderator: JOHN M. FENTON ... Recorder: JOHN M. FENTON Some issues to be discussed by the panel are life and annuity product design, pricing ...- Authors: John Fenton, Stephen E Roth
- Date: May 1994
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Variable annuities; Life Insurance