Description: This 2008 supplement addresses the issues that have arisen in life insurance tax laws related to IRC 7702 and 7702A since the book was published in 2004. It also enhances and clarifies issues that were addressed in the text, adding detail and further discussion.

Description: Full version of The Actuary Newsletter Volume 38, Number 6, June 2004

Description: Full version of The Actuary Newsletter Volume 37, Number 7 - September 2003

Description: This session discussion is about SPWL: Is a modified endowment product salable, 7 pay: What sales applications are working best and pricing and administrative compliance issues. From Record of the Society of Actuaries Vol. 15, No. 2A.

Description: The proposed regulations define a class of products known as “qualifying longevity annuity contracts” (QLACs), which are excluded from the account balance used to determine required minimum distributions. By exempting longevity annuities (up to a specified limit) from the RMD rules, it is hoped that it will provide individuals under defined-contribution plans the option to use an “affordable” portion of their account balance to purchase a longevity annuity. The proposed regulations apply to tax-qualified defined-contribution plans under section 401(a), section 403(b), individual retirement annuities and accounts (IRAs) under section 408, and eligible governmental section 457 plans.

Description: A brief rundown of the articles contained in the October 2012 issue of Taxing Times.

Description: Notice 2004-611 is the latest in a series of administrative pronouncements from the Internal Revenue Service related to the appropriate mortality assumptions to be used in computing the definitional limitations under Internal Revenue Code Section 7702 and the seven-pay limitation under the Section 7702A modified endowment rules.

Description: Author discusses the treatment of current life insurance reserves under the tax code in determining a life insurer's taxable income, and what challenges are ahead in the era of principles-based reserves.

Description: Article from The Actuary September 1992 – Volume 26, No. 7 is about the growth in life insurance from 1970 -1990 as compared to the general economic growth.

Description: This presentation is a section meeting from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The speaker, an author and the Walter H. Carpenter Professor of Management at Babson College, describes powerful new techniques for cutting through interdepartmental barriers and motivating people over whom you have no authority to lend your support, to lend you their support. From the Record of Society of Actuaries, Volume 17, No. 4A.