Description: Product concepts that are born in one country often find their way to the other. This article discusses which products are the hot products in the United States and Canada, and what we can expect for future sales for these products.

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: Discussion on the future of permanent life insurance. The panel examines whether cash value life insurance will continue in light of uncertain economic future, double digit inflation, competitive term products, replacements, increasing policy loans, attractive alternative savings products and the consumerist/regulatory atmosphere. g. Consumerist and regulatory atmosphere? h. Possible changes in tax, nonforfeiture and valuation laws?

Description: An extensive look at Actuarial Guideline 38, "The Application of the Valuation of Life Insurance Policies Model Regulation."

Description: Life reinsurance activity in Bermuda has experienced rapid growth in recent years. This article explores the key drivers of this growth.

Description: This article explores the complexities and potential problems with respect to tax reserves that could result from a retroactive application of a principle-based reserves PBR approach for life insurance reserves.

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

Description: Presented at June 1985 Spring Meeting. Discusses tax changes, company impact including reserve issues, product impact, and reinsurance.

Description: This general discussion looks at problems or solutions developed in the field of agents' compensation, considerations leading companies to recent reductions in individual annuity rates, trend to offer first year cash values, increasing demand for the issuance of insurance at ages up to 70 and beyond, and if the SOA should give consideration to elective subjects in the Fellowship exam.

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.