Description: A discussion of how the tax law changes of 2003 might affect the attractiveness of variable annuity business relative to mutual funds and direct investments in dividend paying equities.

Description: This article introduces the special rules that apply to employees of state and local governments that choose to be covered by the U.S. Social Security program.

Description: Highlights from Munich Re’s annual survey, which is conducted on behalf of the Society of Actuaries Reinsurance Section and covers Canadian and U.S. ordinary and group life reinsurance new business production and in force.

Description: This article addresses the 2001 CSO Mortality Table and the implications for preneed insurance, for which the table has been deemed inadequate. The article explores interim measures such as additional reserves, treatment as substandard, and tax implications. There is also discussion of a model NAIC regulation which would mandate the use of 1980 CSO mortality for preneed as well as efforts to eventually establish a new preneed mortality table for valuation and nonforfeiture purposes.

Description: The article gives specific information as to why insurance companies would want to participate in intercompany mortality studies. Product Development News, August 2000, Issue No. 50.

Description: Feature article about the different types of retirement systems throughout the world and how watching what they do could help the U.S. retirement system.

Description: Discusses key issues to improve the retirement system in the U.S. in a primarily defined contribution environment. Focuses on age at retirement, how people retire, and covering risks including disability and longevity risk. Some ideas are feasible within current environment and some require policy change.

Description: Review of the fifth and final report in the 1960 Census Monograph Series created by the Social Science Research Council. Makes a compelling case for the monograph providing a good historical and statistical analysis of the changing U.S. population and demographics.

Description: This survey is an annual survey that captures individual and group life data from U.S. and Canadian life reinsurers.