Description: Basic discussion of premiums paid, investment in the contract, and basis as used in IRC provisions applicable to life insurance and annuity contracts.

Description: A discussion of life insurance securitizations and how they can be structured to provide surplus relief associated with onerous reserve requirements.

Description: The author uses a reprint of an article from the very first edition of the “News from the Individual Life Insurance and Annuity Product Development Section” and assistance from the Taxation Section Council and Friends of that Council to decipher the changes between the life insurance tax environment back in the 1980s compared to today.

Description: This article describes some implications of increasing government intervention in the industry, such as the potential to eliminate the industry's ability to classify risk due to anti-discrimination laws and pressure to expand social 'insurance' programs

Description: Article E&E Development by Lauer in The Actuary, September 1978, Volume 12, Number 7

Description: Panel covers a variety of current issues in the Medicare supplement marketplace, including the impact of the Balanced Budget Act of 1997. Issues affecting both managed care and traditional Medicare supplement are discussed. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: Review of changes made to life insurance taxation in Australia.

Description: This is a summary of topics discussed at the 1996 Bowles Symposium: “The Old Age Crisis: Actuarial Opportunities,” September 26-27, 1996, at Georgia State University, Atlanta.

Description: Highlights of recent American Council of Life Insurers (ACLI) activities

Description: Analysis of the projected impact of the Affordable Care Act on Medicare Part C revenue over 2014 through 2017, with background on recent historical revenue trends. The analysis is largely based on CMS published data, with trend analysis based on the Medicare Trustees report and author's assumptions.