Description: This article discusses risk transfer and how difficult it is to define and describe. For actuaries, the challenge is to develop an analytical framework under which the presence of insurance risk can be identified and assessed.

Description: A discussion of the successes of the Taxation Section, with special emphasis on the increased visibility of tax in the actuarial profession.

Description: A discussion about the Taxation Section goals and accomplishments including meetings, webinar program, volunteering and research activities.

Description: A statement about the article peer-review process for the newsletter, and a disclaimer about interpreting any article content as tax, legal, or other advice.

Description: A diverse variety of topics covering developments in the taxation of life insurance products and companies is highlighted. Two articles in the accompanying May supplement, which relate to the concept of material changes under the tax law, are also mentioned.

Description: The IRS released the details of a program to allow life insurers to correct inadvertent failures to comply with the modified endowment MEC rules under section 7702A of the Internal Revenue Code the “Code”.

Description: Discusses definition of life insurance, exchanges, policy loans, single premium life products, and variable life products. From the 1988 Record of Society of Actuaries, Vol. 14, No. 2.

Description: This session discussion is about pricing on a unisex basis, regulatory developments, protecting against adverse selection, pricing considerations and experience analysis. From Record of the Society of Actuaries Vol. 15, No. 2.

Description: This article provided a 1998 update of Mutual Insurance Holding Companies. Subjects covered included state-by-status enabling status, policyholder rights under an MIHC, advantages, and criticisms.

Description: This session from the 1983 SOA Spring Meeting discusses universal life including examining new product designs, administrative issues and regulatory and tax issues.