Description: The year 1990 was marked by a major tax increase for life insurance companies, introducing the DAC tax, with the passage of the Omnibus Budget Reconciliation Act of 1990. This paper refers to documentation that provides a clear consice summary of the 1990 Tax Act.

Description: This article discusses future benchmarks of Medicare and Medicare's rising costs and its relativity to the actuarial profession.

Description: Part One of a three part discussion of A Social Security System for the 21st Century, this part focuses the broader international, social, political, cultural and economic trends that will govern the viability and sustainability of a social security system in the 21st century.

Description: This article argues that during boom times, it is virtually impossible to get regulators to oppose politicians who are being lobbied by financial services organizations, thus a bubble expands and a bust is inevitable.

Description: Article discussing financial reporting topics discussed at the International Actuarial Association meeting in Washington D.C. in April.

Description: Projecting start-up capital requirements for Health care co-ops and public plans

Description: Discussion of the impact of the ACA on RBS and required surplus for a health plan

Description: A discussion of where insurance companies and their products fit in the retirement asset market and trends over the past few decades. Some historical data on the insurance companies' share of retirement assets is included.

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: This 1981 session focused on insurance regulation from a federal vs. state perspective. Topics included: 1. Current regulatory environment 2. Anticipated changes in the regulatory environment 3. Ways the future regulatory environment might be impacted.