Description: Summary of the upcoming activities for the Smaller Insurance Company Section in 2016.

Description: This article reviews the topics discussed at the December 2004 meeting of the Life and Health Actuarial task force. The covered topics include Actuarial Guideline 38 and Reserves for Variable Annuities C-3 Phase 2 reserves.

Description: Article from The Actuary February 1993 Volume27, No. 2 highlights benefits to insurers from NAFTA

Description: This article discusses new tax reporting requirements for transfers for value under section 6050Y. It also discusses changes to the transfer for value rule of section 101(a)(2) and (3), including the definition of a reportable policy sale.

Description: A discussion of the 1998 changes to New York’s Expense Limitation Law

Description: Summary of a survey conducted by Milliman of 28life insurers on the impact of AG49 and AG49-A on their Indexed Universal Life products.

Description: This article discusses the structure of and the dangers posed by Stranger-Originated Life Insurance STOLI.

Description: This article provides an alternative method to the computation of the Reduction in Benefits Test under 7702A. Part 1 provided for reduction in death benefits. Part 2 provides for reduction in Qualified Additional Benefits.

Description: This article discusses final Treasury Regulations published in October 2019 under Internal Revenue Code sections 101 and 6050Y. The regulations cover new tax reporting requirements for transfers and sales of life insurance contracts, as well as changes to the transfer-for-value rules related to reportable policy sales

Description: Author highlights historical nonforfeiture and federal tax law changes, as they have impacted life product designs, in prognosticating about future product designs.