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.

Description: This article is about the growth of health actuaries and new opportunities in light of the Health Insurance Portability and Accountability Act of 1996 and the Balanced Budget Amendment of 1997.

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

Description: Report highlighting some income tax legislative and litigation issues for insurance companies in 1962

Description: Discussion of anticipated marketing and pricing considerations of Group Insurance in the 1980's including: a. Regulatory environment including National Health Insurance b. Economic and growth potential c. Competition including Health Maintenance Organizations d. Technology e. Evolving role of employee benefits f. Products g. Pricing considerations h. Marketing approaches Also, discussion of the 1960's and the 1970's a. Major influences b. Benefit changes c. Alternate funding approaches 2. The 1980's environment a.

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: This presentation is a teaching session, number 98TS, from the 2000 Annual Meeting of the Society of Actuaries, held October 15-18 in Chicago. The financial services industry is changing rapidly. Thirty years ago the industry made its profits from mortality and expense margins in premiums. Fifteen years ago it was interest margins on fixed annuities and universal life. Today profits come from fees on variable products, interest margin on fixed products, and mortality on term insurance. The instructors look to the future and discuss where profits will come from 10 years from now. Discussion from participants is included. From the Record of Society of Actuaries, Volume 26, No. 3.

Description: This panel discussion is from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The panelists discuss the National Association of Insurance Commissioners [NAIC] development of a risk-based capital requirement, and the Canadian Life and Health Insurance Association [CLHIA] Minimum Continuing Capital and Surplus Requirements [MCCSR]. They discuss the history of risk-based surplus, recent developments in Canada and various US states, the rating agencies, bank and international requirements, impetus for change, regulatory activity, and the limitations and difficulties of a mandated industry wide formula. Discussion from participants is included. From the Record of Society of Actuaries Vol. 17, No. 4A.

Description: Overview of latest developments on IRC Section 7702, IRC Section 848, market value adjusted contracts, companies in rehabilitation and Canadian issues including: • Part I income tax • Part IV capital tax