Description: This scorecard informs section members about research projects in progress and recently completed that are sponsored or co-sponsored by the section.

Description: Considerations when developing internal models for use in Solvency II.

Description: The article highlights key considerations as companies begin to reserve for their IUL products under PBR.

Description: Quarterly Report on IFRS Developments.

Description: Observations from the author's experiences auditing blocks of LTCI business.

Description: The different broad purposes served by the material change concept under federal tax law are outlined. More specific material change and similar issues that are pertinent to particular Code provisions and guidance from the IRS that has addressed those issues are also addressed. In the final part of this article, authors comment on whether any overarching principles can be gleaned that can assist insurers and policy owners in making decisions about whether particular changes can safely be made, and thoughts are offered with respect to future potential IRS guidance that would be helpful as taxpayers navigate these often uncertain waters.

Description: Discusses reasons for recent extensive industry changes in premium rates and expected trends, merits of different types of federal income tax treatment in financial statements, and discussion of merits of proposed state regulations regarding classification and allocation of income and expenses.

Description: Discussion of some of the implications of FAS 133 Implementation Issue B36 for the Financial Reporting of Reinsurance

Description: This article discusses the current status of the statutory move towards principle-based reserves, including implications for small insurance companies, noting that the outcome is certainly unclear.

Description: A discussion of the possible effort required and impacts resulting from the implementation of C3 Phase II for establishing risk-based capital for variable annuities. This article will describe practical considerations gleaned from actual valuation calculations recently performed by a consulting firm.