Description: There are many ways to manage a long-term care closed block of policies but some of the common ones are rate increases, enhancement of claim practices and helping policyholders to remain independent and thriving at home.

Description: The article summarizes and comments on a recent IRS Chief Counsel Advice that addressed how the proration formula works for purposes of the separate account dividends received deduction in the context of a partnership structure. The article explains the historical background of the proration formula as it appeared in the 1959 Act and the differences between how the applies and affects the dividends received deduction in the partnership structure versus the more tradition RIC structure.

Description: Examines Notice 2016-39 on phased retirement payments from defined benefit plans and its inapplicability to non-qualified annuities under Rev. Proc. 2016-36

Description: A convergence of forces has obsolesced virtually every element of the traditional paradigm of the U.S. life insurance business - the products sold, who sells them, and how they are sold. This article documents the decline in life insurance ownership and sales, and emerging trends - with the market being bifurcated into service intensive vs. commodity.

Description: Discussion of what is included within the scope of Enterprise Risk Management and why it is of significance to the jobs of financial reporting actuaries

Description: Article The Actuarial Politician by McCrossan in The Actuary, December 1979, Volume 13, Number 10.

Description: Comments about new Brazilian reinsurance rules, with brief historical summary of the regulation developments since the opening of the Brazilian reinsurance market.

Description: Ten Years of the Brazilian Insurance Market - —Lessons and Perspectives. Legal and historical comments about the opening of the Brazilian reinsurance market.

Description: Introduction to academicians, practitioners, and gerontologists who comprise the Funding Longevity Task Force at the American College of Financial Services.

Description: Summary of the Insurance Market Behavior and Health Insurance Seminar Held in Beijing. The purpose of the seminar was to introduce the special characteristics of health insurance markets and health insurance to actuaries and insurance executives in countries where health insurance products are in their formative stages.