Description: Exploration of the legacy of black insurance companies through description of 5 of the largest companies and their founders.

Description: Just as the U.S. is dealing with a new surge of COVID-19 hospitalizations and death, the pandemic’s impact on the nation’s mortality rate is generating heightened interest. Two new reports issued from the Society of Actuaries provide important insights.

Description: An analysis of US population mortality trends and the impact of COVID.

Description: Author cites examples of benefits of smaller companies.

Description: Discusses the current activities of the Life Liquidity Risk Working Group of the NAIC.

Description: Discusses legislation being proposed in various states that would apply to Small Face Amount Policies, SFAPs.

Description: This is an article about the new 2001 CSO Valuation Mortality Table for new product development. From Small Talk Newsletter, November 2005, Issue No. 25.

Description: This article provides some insights into the creativity employed in cash flow testing to help ensure the sound survival of small companies that have limited means.

Description: Small Talk Newsletter, June 2005, Issue No. 24. Last fall, the Internal Revenue Service IRS released Notice 2004-61, 2004-41 I.R.B. 596 October 12, 2004, interpreting the reasonable mortality charge requirement applicable to life insurance contracts under Section 7702 of the Internal Revenue Code.

Description: This article details the IRS' Revenue Ruling 2005-6. This ruling provides formal guidance on how to treat family term riders for purposes of the computational limit calculations in Internal Revenue Code IRC sections 7702 and 7702A i.e., calculations of net single premiums, guideline single premiums, guideline level premiums and 7-pay premiums. From Small Talk Newsletter, June 2005, Issue No. 24.