Description: Panelists discuss the implications of 9 / 11 , such as disaster planning for business operations, geographic concentrations of risk, terrorism clauses, carrier response, legislative changes that may help carriers limit risk, accidental death-only programs, effects on health and disability costs, changes in practices and changes in claim incurrence and payments patterns. From the Record of the Society of Actuaries, Volume 28, No. 3, Session 128

Description: This article discusses the implications of a principle-based reserve PBR system with respect to federal income taxation of life insurance companies, particularly with respect to tax reserves and their deductibility for tax purposes. The article discusses potential problems with existing tax rules for reserve deduction, what courses of action the IRS could take, and suggestions for design features of a PBR approach that would make it more consistent with current tax rules. Life insurance product tax implications are also discussed.

Description: Presented at May 1996 Spring Meeting. This session addresses potential changes in life insurance and annuity markets under alternative tax systems, that is, value-added tax 'VAT' or consumption taxes, and flat taxes and the impact of those changes.

Description: This article examines the current number of active life insurance companies existing in the United States and the possible consolidation of the industry. Article from The Actuary, Volume 24, Issue 4

Description: Summary of panel discussion which looked at the implications for life insurance companies of the increasing interest in equity forms of savings, as evidenced by the growth of mutual funds, employer sponsored employee thrift plans and the establishment of installment purchase plans for common stocks.

Description: Discusses the impact of federal income-tax laws on policyholders, insurance companies, and product design and marketing. From the 1987 Record of Society of Actuaries, Vol. 13, No. 2.

Description: Response to Life Insurance 2020 Foresight – A Call for Essays. An essay stating the author’s vision for the future of the life insurance sector. Focus is on the long term guarantee embedded in the basic life insurance contract to pay the death benefit.

Description: Presented at May 1985 Spring Meeting. This session discussed: Single premium deferred annuity, Flexible premium annuity, Universal life, Vanishing premium life, Indexed products, Variable products, Reinsurance.

Description: Presented at June 1986 Spring Meeting. This session discussion is about regulatory aspects , administrative aspects, financial reporting issues, Canadian products.

Description: Overview of latest developments on IRC Section 7702, IRC Section 848, market value adjusted contracts, companies in rehabilitation and Canadian issues including: • Part I income tax • Part IV capital tax